4 U.S. Code § 122 - Determination of place of primary use
(a) Place of Primary Use.— A home service provider shall be responsible for obtaining and maintaining the customer’s place of primary use (as defined in section 124). Subject to section 121, and if the home service provider’s reliance on information provided by its customer is in good faith, a taxing jurisdiction shall—
(1) allow a home service provider to rely on the applicable residential or business street address supplied by the home service provider’s customer; and
(b) Address Under Existing Agreements.— Except as provided in section 121, a taxing jurisdiction shall allow a home service provider to treat the address used by the home service provider for tax purposes for any customer under a service contract or agreement in effect 2 years after the date of the enactment of the Mobile Telecommunications Sourcing Act as that customer’s place of primary use for the remaining term of such service contract or agreement, excluding any extension or renewal of such service contract or agreement, for purposes of determining the taxing jurisdictions to which taxes, charges, or fees on charges for mobile telecommunications services are remitted.
Source(Added Pub. L. 106–252, § 2(a),July 28, 2000, 114 Stat. 630.)
References in Text
The date of the enactment of the Mobile Telecommunications Sourcing Act, referred to in subsec. (b), is the date of enactment of Pub. L. 106–252, which was approved July 28, 2000.
Effective Date; Application of Amendment