titl PUBLIC LAW 106-252—JULY 28, 2000 114 STAT. 627 to use the sourcing method required in this section through 126 of this title; "(5) any fee related to obligations under section 254 of the Communications Act of 1934; or "(6) any tax, charge, or fee imposed by the Federal Communications Commission. " (c) SPECIFIC EXCEPTIONS.— This section through 126 of this "(1) do not apply to the determination of the taxing situs of prepaid telephone calling services; "(2) do not affect the taxability of either the initial sale of mobile telecommunications services or subsequent resale of such services, whether as sales of such services alone or as a part of a bundled product, if the Internet Tax Freedom Act would preclude a taxing jurisdiction from subjecting the charges of the sale of such services to a tax, charge, or fee, but this section provides no evidence of the intent of Congress with respect to the applicability of the Internet Tax Freedom Act to such charges; and ^'(3) do not apply to the determination of the taxing situs of air-ground radiotelephone service as defined in section 22.99 of title 47 of the Code of Federal Regulations as in effect on June 1, 1999.
- § 117. Sourcing rules
" (a) TREATMENT OF CHARGES FOR MOBILE TELECOMMUNI- CATIONS SERVICES. — Notwithstanding the law of any State or political subdivision of any State, mobile telecommunications services provided in a taxing jurisdiction to a customer, the charges for which are billed by or for the customer's home service provider, shall be deemed to be provided by the customer's home service provider. "(b) JURISDICTION. —All charges for mobile telecommunications services that are deemed to be provided by the customer's home service provider under sections 116 through 126 of this title are authorized to be subjected to tax, charge, or fee by the taxing jurisdictions whose territorial limits encompass the customer's place of primary use, regardless of where the mobile telecommunication services originate, terminate, or pass through, and no other taxing jurisdiction may impose taxes, charges, or fees on charges for such mobile telecommunications services. " § 118. Limitations "Sections 116 through 126 of this title do not— "(1) provide authority to a taxing jurisdiction to impose a tax, charge, or fee that the laws of such jurisdiction do not authorize such jurisdiction to impose; or "(2) modify, impair, supersede, or authorize the modification, impairment, or supersession of the law of any taxing jurisdiction pertaining to taxation except as expressly provided in sections 116 through 126 of this title. "§ 119. Electronic databases for nationwide standard numeric jurisdictional codes "(a) ELECTRONIC DATABASE.— "(1) PROVISION OF DATABASE. —A State may provide an electronic database to a home service provider or, if a State
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