4 U.S. Code § 116 - Rules for determining State and local government treatment of charges related to mobile telecommunications services
 So in original. Probably should be followed by “section”.
The Internet Tax Freedom Act, referred to in subsec. (c)(2), is title XI of Pub. L. 105–277, div. C, Oct. 21, 1998, 112 Stat. 2681–719, which is set out as a note under section 151 of Title 47, Telecommunications.
The following state regulations pages link to this page.
- COMAR 03.06.01.40 - 03.06.01.40 - Sourcing Cellular Telephone and Other Mobile Telecommunications Services Charges.