114 STAT. 626 PUBLIC LAW 106-252^JULY 28, 2000 Public Law 106-252 106th Congress An Act Jiily 28, 2000 To amend title 4 of the United States Code to establish sourcing requirements 4 USC 1 note. [H.R. 4391] ^°^ State and local taxation of mobile telecommunication services. Be it enacted by the Senate and House of Representatives of Mobile Telethe United States of America in Congress assembled, communications Sourcing Act. SECTION 1. SHORT TITLE. This Act may be cited as the "Mobile Telecommunications Sourcing Act". SEC. 2. AMENDMENTS TO TITLE 4 OF THE UNITED STATES CODE. (a) AMENDMENT RELATING TO THE STATES. —Chapter 4 of title 4 of the United States Code is amended by adding at the end the following:
- § 116. Rules for determining State and local government
treatment of charges related to mobile telecommunications services "(a) APPLICATION OF THIS SECTION THROUGH SECTION 126.— This section through 126 of this title apply to any tax, charge, or fee levied by a taxing jurisdiction as a fixed charge for each customer or measured by gross amounts charged to customers for mobile telecommunications services, regardless of whether such tax, charge, or fee is imposed on the vendor or customer of the service and regardless of the terminology used to describe the tax, charge, or fee. "(b) GENERAL EXCEPTIONS.— T his section through 126 of this title do not apply to— "(1) any tax, charge, or fee levied upon or measured by the net income, capital stock, net worth, or property value of the provider of mobile telecommunications service; "(2) any tax, charge, or fee that is applied to an equitably apportioned amount that is not determined on a transactional basis; "(3) any tax, charge, or fee that represents compensation for a mobile telecommunications service provider's use of public rights of way or other public property, provided that such tax, charge, or fee is not levied by the taxing jurisdiction as a fixed charge for each customer or measured by gross amounts charged to customers for mobile telecommunication services; "(4) any generally applicable business and occupation tax that is imposed by a State, is applied to gross receipts or gross proceeds, is the legal liability of the home service provider, and that statutorily allows the home service provider to elect
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