4 U.S.C. § 118

Limitations

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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.(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 1 case, 2017–2017 · leading case: City of Seattle v. T-Mobile West Corp., 397 P.3d 931 (Wash. Ct. App. 2017).

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City of Seattle v. T-Mobile West Corp., 397 P.3d 931 (Wash. Ct. App. 2017). “4 U.S.C. § 118 . Thus, while the federal statute authorizes the method of taxing by place of primary use, it does not authorize the imposition of a tax on roaming charges.”

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