U.S. Code » Title 4 » Chapter CHAPTER 4— THE STATES

4 U.S.C. § 117

Sourcing rules

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(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 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.(Added Pub. L. 106–252, § 2(a), July 28, 2000, 114 Stat. 627.)Statutory Notes and Related SubsidiariesEffective Date; Application of Amendment

Section 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. 106–252, set out as a note under section 116 of this title.

Notes of Decisions
Cited in 5 cases, 2007–2017 · leading case: People v. Sprint Nextel Corp., 42 N.E.3d 655 (NY 2015).
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People v. Sprint Nextel Corp., 42 N.E.3d 655 (NY 2015). “) The MTSA establishes a uniform “sourcing” rule for state taxation of mobile telecommunications services: the only state that may impose a tax is the state of the customer’s “place of primary use” — either a residential or primary business address, as selected by the customer (…”
AB CELLULAR LA, LLC v. City of Los Angeles, 2007 Cal. Daily Op. Serv. 5116 (Cal. Ct. App. 2007). “” ( 4 U.S.C. § 117 (b).) The primary place of use in the MTSA was defined as the customer’s residential street address or primary business street address.”
Virgin Mobile USA, LP v. Arizona Dep't of Revenue, 282 P.3d 1281 (Ariz. Ct. App. 2012). “” 4 U.S.C. § 117 . That jurisdiction, or situs, is expressed in terms of “the customer’s place of primary use.”
City of Seattle v. T-Mobile West Corp., 397 P.3d 931 (Wash. Ct. App. 2017). “4 U.S.C. § 117 (b). The city praises the regulatory regime created by the federal statute as a simpler, more efficient taxation system that does away with the complex task of determining the origin and destination of individual transmissions.”
Jacqueline El-Dehdan v. Salim El-Dehdan, Also Known as , Sam Reed (NY 2015). “) The MTSA establishes a uniform "sourcing" rule for state taxation of mobile telecommunications services: the only state that may impose a tax is the state of the customer's "place of primary use" -- either a residential or primary business address, as selected by the customer…”
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