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Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
2026-07-06 09:52:37 -04:00

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LegalText 4 U.S.C. § 117 Sourcing rules us united_states_code code_section 4 FLAG AND SEAL, SEAT OF GOVERNMENT, AND THE STATES 4 THE STATES 117 4 U.S.C. § 117 current 119-100 2026-06-26 official https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc04@119-100.zip /us/usc/t4/s117 data/legal/raw/us/code/title-04/usc04.xml 94cee00708d138ce831fac034877c17e1ff38e5b39932500b63591f3e10c99d0 75a0350a67c3db0861c4992fe97e10959f62966b05c0b41db2f9850beb5ed882 98d5ae5b16bf71b3bb8659457042a51b5d6dee881a31ede32438f07473e307af 2026-07-04 official
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4 U.S.C. § 117 - Sourcing rules

Text

(a) Treatment of Charges for Mobile Telecommunications 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 customers home service provider, shall be deemed to be provided by the customers home service provider.

(b) Jurisdiction.— All charges for mobile telecommunications services that are deemed to be provided by the customers 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 customers 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.

(Added Pub. L. 106252, § 2(a), July 28, 2000, 114 Stat. 627.)

Notes

Statutory Notes and Related Subsidiaries

Effective Date; Application of AmendmentSection effective July 28, 2000, and applicable only to customer bills issued after the first day of the first month beginning more than 2 years after July 28, 2000, see section 3 of Pub. L. 106252, set out as a note under section 116 of this title.