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U.S. Code as of:
01/3/05
Section 123. Scope; special rules
(a) Act Does Not Supersede Customer's Liability to Taxing
Jurisdiction. - Nothing in sections 116 through 126 modifies,
impairs, supersedes, or authorizes the modification, impairment, or
supersession of, any law allowing a taxing jurisdiction to collect
a tax, charge, or fee from a customer that has failed to provide
its place of primary use.
(b) Additional Taxable Charges. - If a taxing jurisdiction does
not otherwise subject charges for mobile telecommunications
services to taxation and if these charges are aggregated with and
not separately stated from charges that are subject to taxation,
then the charges for nontaxable mobile telecommunications services
may be subject to taxation unless the home service provider can
reasonably identify charges not subject to such tax, charge, or fee
from its books and records that are kept in the regular course of
business.
(c) Nontaxable Charges. - If a taxing jurisdiction does not
subject charges for mobile telecommunications services to taxation,
a customer may not rely upon the nontaxability of charges for
mobile telecommunications services unless the customer's home
service provider separately states the charges for nontaxable
mobile telecommunications services from taxable charges or the home
service provider elects, after receiving a written request from the
customer in the form required by the provider, to provide
verifiable data based upon the home service provider's books and
records that are kept in the regular course of business that
reasonably identifies the nontaxable charges.
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