US (United States) Code. Title 4. Chapter 4: The States

Codificación normativa de EEUU (Estados Unidos) Legislación Federal estadounidense # Flag and Seal, seat of Government, and the States

  • Enviado por: El remitente no desea revelar su nombre
  • Idioma: inglés
  • País: Estados Unidos Estados Unidos
  • 37 páginas
publicidad

-CITE-

4 USC CHAPTER 4 - THE STATES 01/06/03

-EXPCITE-

TITLE 4 - FLAG AND SEAL, SEAT OF GOVERNMENT, AND THE STATES

CHAPTER 4 - THE STATES

.

-HEAD-

CHAPTER 4 - THE STATES

-MISC1-

Sec.

101. Oath by members of legislatures and officers.

102. Same; by whom administered.

103. Assent to purchase of lands for forts.

104. Tax on motor fuel sold on military or other reservation;

reports to State taxing authority.

105. State, etc., taxation affecting Federal areas; sales or use

tax. (FOOTNOTE 1)

(FOOTNOTE 1) So in original. Does not conform to section

catchline.

106. Same; income tax.

107. Same; exception of United States, its instrumentalities, and

authorized purchasers therefrom.

108. Same; jurisdiction of United States over Federal areas

unaffected.

109. Same; exception of Indians.

110. Same; definitions.

111. Same; taxation affecting Federal employees; income tax.

112. Compacts between States for cooperation in prevention of

crime; consent of Congress.

113. Residence of Members of Congress for State income tax laws.

114. Limitation on State income taxation of certain pension income

(FOOTNOTE 2)

(FOOTNOTE 2) So in original. Probably should be followed by a

period.

115. Limitation on State authority to tax compensation paid to

individuals performing services at Fort Campbell, Kentucky.

116. Rules for determining State and local government treatment of

charges related to mobile telecommunications services.

117. Sourcing rules.

118. Limitations.

119. Electronic databases for nationwide standard numeric

jurisdictional codes.

120. Procedure if no electronic database provided.

121. Correction of erroneous data for place of primary use.

122. Determination of place of primary use.

123. Scope; special rules.

124. Definitions.

125. Nonseverability.

126. No inference.

AMENDMENTS

2000 - Pub. L. 106-252, Sec. 2(b), July 28, 2000, 114 Stat. 633,

added items 116 to 126.

1998 - Pub. L. 105-261, div. A, title X, Sec. 1075(a)(2), Oct.

17, 1998, 112 Stat. 2138, added item 115.

1996 - Pub. L. 104-95, Sec. 1(b), Jan. 10, 1996, 109 Stat. 980,

added item 114.

1977 - Pub. L. 95-67, Sec. 1(b), July 19, 1977, 91 Stat. 271,

added item 113.

1966 - Pub. L. 89-554, Sec. 2(b), Sept. 6, 1966, 80 Stat. 608,

added item 111 and redesignated former item 111 as 112.

1949 - Act May 24, 1949, ch. 139, Sec. 129(a), 63 Stat. 107,

added item 111.

CIVIL AND CRIMINAL JURISDICTION OVER INDIANS

Amendment of State Constitutions to remove legal impediment to

the assumption of civil and criminal jurisdiction in accordance

with the provisions of section 1162 of Title 18 and section 1360 of

Title 28, see act Aug. 15, 1953, ch. 505, Sec. 6, 67 Stat. 590, set

out as a note under section 1360 of Title 28, Judiciary and

Judicial Procedure.

Consent of United States to other States to assume jurisdiction

with respect to criminal offenses or civil causes of action, or

with respect to both, as provided for in section 1162 of Title 18

and section 1360 of Title 28, see act Aug. 15, 1953, ch. 505, Sec.

7, 67 Stat. 590, set out as a note under section 1360 of Title 28.

-CITE-

4 USC Sec. 101 01/06/03

-EXPCITE-

TITLE 4 - FLAG AND SEAL, SEAT OF GOVERNMENT, AND THE STATES

CHAPTER 4 - THE STATES

-HEAD-

Sec. 101. Oath by members of legislatures and officers

-STATUTE-

Every member of a State legislature, and every executive and

judicial officer of a State, shall, before he proceeds to execute

the duties of his office, take an oath in the following form, to

wit: ''I, A B, do solemnly swear that I will support the

Constitution of the United States.''

-SOURCE-

(July 30, 1947, ch. 389, 61 Stat. 643.)

-CITE-

4 USC Sec. 102 01/06/03

-EXPCITE-

TITLE 4 - FLAG AND SEAL, SEAT OF GOVERNMENT, AND THE STATES

CHAPTER 4 - THE STATES

-HEAD-

Sec. 102. Same; by whom administered

-STATUTE-

Such oath may be administered by any person who, by the law of

the State, is authorized to administer the oath of office; and the

person so administering such oath shall cause a record or

certificate thereof to be made in the same manner, as by the law of

the State, he is directed to record or certify the oath of office.

-SOURCE-

(July 30, 1947, ch. 389, 61 Stat. 644.)

-CITE-

4 USC Sec. 103 01/06/03

-EXPCITE-

TITLE 4 - FLAG AND SEAL, SEAT OF GOVERNMENT, AND THE STATES

CHAPTER 4 - THE STATES

-HEAD-

Sec. 103. Assent to purchase of lands for forts

-STATUTE-

The President of the United States is authorized to procure the

assent of the legislature of any State, within which any purchase

of land has been made for the erection of forts, magazines,

arsenals, dockyards, and other needful buildings, without such

consent having been obtained.

-SOURCE-

(July 30, 1947, ch. 389, 61 Stat. 644.)

-CITE-

4 USC Sec. 104 01/06/03

-EXPCITE-

TITLE 4 - FLAG AND SEAL, SEAT OF GOVERNMENT, AND THE STATES

CHAPTER 4 - THE STATES

-HEAD-

Sec. 104. Tax on motor fuel sold on military or other reservation

(FOOTNOTE 1) reports to State taxing authority

-STATUTE-

(FOOTNOTE 1) So in original. Probably should be followed by a

semicolon.

(a) All taxes levied by any State, Territory, or the District of

Columbia upon, with respect to, or measured by, sales, purchases,

storage, or use of gasoline or other motor vehicle fuels may be

levied, in the same manner and to the same extent, with respect to

such fuels when sold by or through post exchanges, ship stores,

ship service stores, commissaries, filling stations, licensed

traders, and other similar agencies, located on United States

military or other reservations, when such fuels are not for the

exclusive use of the United States. Such taxes, so levied, shall be

paid to the proper taxing authorities of the State, Territory, or

the District of Columbia, within whose borders the reservation

affected may be located.

(b) The officer in charge of such reservation shall, on or before

the fifteenth day of each month, submit a written statement to the

proper taxing authorities of the State, Territory, or the District

of Columbia within whose borders the reservation is located,

showing the amount of such motor fuel with respect to which taxes

are payable under subsection (a) for the preceding month.

(c) As used in this section, the term ''Territory'' shall include

Guam.

-SOURCE-

(July 30, 1947, ch. 389, 61 Stat. 644; Aug. 1, 1956, ch. 827, 70

Stat. 799.)

-MISC1-

AMENDMENTS

1956 - Subsec. (c) added by act Aug. 1, 1956.

CIVIL AIRPORTS OWNED BY UNITED STATES SUBJECT TO SECTIONS 104 TO

110; SALES OR USE TAXES: FUELS FOR AIRCRAFT OR OTHER SERVICING OF

AIRCRAFT; LANDING OR TAKING OFF CHARGES; LEASES

Section 210 of Pub. L. 91-258, title II, May 21, 1970, 84 Stat.

253, provided that:

''(a) Nothing in this title or in any other law of the United

States shall prevent the application of sections 104 through 110 of

title 4 of the United States Code to civil airports owned by the

United States.

''(b) Subsection (a) shall not apply to -

''(1) sales or use taxes in respect of fuels for aircraft or in

respect of other servicing of aircraft, or

''(2) taxes, fees, head charges, or other charges in respect of

the landing or taking off of aircraft or aircraft passengers or

freight.

''(c) In the case of any lease in effect on September 28, 1969,

subsection (a) shall not authorize the levy or collection of any

tax in respect of any transaction occurring, or any service

performed, pursuant to such lease before the expiration of such

lease (determined without regard to any renewal or extension of

such lease made after September 28, 1969). For purposes of the

preceding sentence, the term 'lease' includes a contract.''

-SECREF-

SECTION REFERRED TO IN OTHER SECTIONS

This section is referred to in section 110 of this title.

-CITE-

4 USC Sec. 105 01/06/03

-EXPCITE-

TITLE 4 - FLAG AND SEAL, SEAT OF GOVERNMENT, AND THE STATES

CHAPTER 4 - THE STATES

-HEAD-

Sec. 105. State, and so forth, taxation affecting Federal areas;

sales or use tax

-STATUTE-

(a) No person shall be relieved from liability for payment of,

collection of, or accounting for any sales or use tax levied by any

State, or by any duly constituted taxing authority therein, having

jurisdiction to levy such a tax, on the ground that the sale or

use, with respect to which such tax is levied, occurred in whole or

in part within a Federal area; and such State or taxing authority

shall have full jurisdiction and power to levy and collect any such

tax in any Federal area within such State to the same extent and

with the same effect as though such area was not a Federal area.

(b) The provisions of subsection (a) shall be applicable only

with respect to sales or purchases made, receipts from sales

received, or storage or use occurring, after December 31, 1940.

-SOURCE-

(July 30, 1947, ch. 389, 61 Stat. 644.)

-MISC1-

TAXATION WITH RESPECT TO ESSENTIAL SUPPORT ACTIVITIES OR FUNCTIONS

OF NON-GOVERNMENTAL PERSONS IN CONGRESSIONALLY-CONTROLLED LOCATIONS

IN DISTRICT OF COLUMBIA

Pub. L. 100-202, Sec. 101(i) (title III, Sec. 307), Dec. 22,

1987, 101 Stat. 1329-290, 1329-309, as amended by Pub. L. 104-186,

title II, Sec. 214, Aug. 20, 1996, 110 Stat. 1745, provided that:

''(a) Notwithstanding section 105 of title 4, United States Code,

or any other provision of law, no person shall be required to pay,

collect, or account for any sales, use, or similar excise tax, or

any personal property tax, with respect to an essential support

activity or function conducted by a nongovernmental person in the

Capitol, the House Office Buildings, the Senate Office Buildings,

the Capitol Grounds, or any other location under the control of the

Congress in the District of Columbia.

''(b) As used in this section -

''(1) the term 'essential support activity or function' means a

support activity or function so designated by the Committee on

House Oversight (now Committee on House Administration) of the

House of Representatives or the Committee on Rules and

Administration of the Senate, acting jointly or separately, as

appropriate;

''(2) the term 'personal property tax' means a tax of a State,

a subdivision of a State, or any other authority of a State, that

is levied on, levied with respect to, or measured by, the value

of personal property;

''(3) the term 'sales, use, or similar excise tax' means a tax

of a State, a subdivision of a State, or any other authority of a

State, that is levied on, levied with respect to, or measured by,

sales, receipts from sales, or purchases, or by storage,

possession, or use of personal property; and

''(4) the term 'State' means a State of the United States, the

District of Columbia, or a territory or possession of the United

States.

''(c) This section shall apply to any sale, receipt, purchase,

storage, possession, use, or valuation taking place after December

31, 1986.''

-SECREF-

SECTION REFERRED TO IN OTHER SECTIONS

This section is referred to in sections 107, 108, 109, 110 of

this title; title 36 section 220307.

-CITE-

4 USC Sec. 106 01/06/03

-EXPCITE-

TITLE 4 - FLAG AND SEAL, SEAT OF GOVERNMENT, AND THE STATES

CHAPTER 4 - THE STATES

-HEAD-

Sec. 106. Same; income tax

-STATUTE-

(a) No person shall be relieved from liability for any income tax

levied by any State, or by any duly constituted taxing authority

therein, having jurisdiction to levy such a tax, by reason of his

residing within a Federal area or receiving income from

transactions occurring or services performed in such area; and such

State or taxing authority shall have full jurisdiction and power to

levy and collect such tax in any Federal area within such State to

the same extent and with the same effect as though such area was

not a Federal area.

(b) The provisions of subsection (a) shall be applicable only

with respect to income or receipts received after December 31,

1940.

-SOURCE-

(July 30, 1947, ch. 389, 61 Stat. 644.)

-SECREF-

SECTION REFERRED TO IN OTHER SECTIONS

This section is referred to in sections 107, 108, 109, 110 of

this title.

-CITE-

4 USC Sec. 107 01/06/03

-EXPCITE-

TITLE 4 - FLAG AND SEAL, SEAT OF GOVERNMENT, AND THE STATES

CHAPTER 4 - THE STATES

-HEAD-

Sec. 107. Same; exception of United States, its instrumentalities,

and authorized purchases (FOOTNOTE 1) therefrom

-STATUTE-

(FOOTNOTE 1) So in original. Probably should be ''purchasers''.

(a) The provisions of sections 105 and 106 of this title shall

not be deemed to authorize the levy or collection of any tax on or

from the United States or any instrumentality thereof, or the levy

or collection of any tax with respect to sale, purchase, storage,

or use of tangible personal property sold by the United States or

any instrumentality thereof to any authorized purchaser.

(b) A person shall be deemed to be an authorized purchaser under

this section only with respect to purchases which he is permitted

to make from commissaries, ship's stores, or voluntary

unincorporated organizations of personnel of any branch of the

Armed Forces of the United States, under regulations promulgated by

the departmental Secretary having jurisdiction over such branch.

-SOURCE-

(July 30, 1947, ch. 389, 61 Stat. 645; Sept. 3, 1954, ch. 1263,

Sec. 4, 68 Stat. 1227.)

-MISC1-

AMENDMENTS

1954 - Subsec. (b). Act Sept. 3, 1954, substituted ''personnel of

any branch of the Armed Forces of the United States'' for ''Army or

Navy personnel''.

-SECREF-

SECTION REFERRED TO IN OTHER SECTIONS

This section is referred to in sections 108, 110 of this title.

-CITE-

4 USC Sec. 108 01/06/03

-EXPCITE-

TITLE 4 - FLAG AND SEAL, SEAT OF GOVERNMENT, AND THE STATES

CHAPTER 4 - THE STATES

-HEAD-

Sec. 108. Same; jurisdiction of United States over Federal areas

unaffected

-STATUTE-

The provisions of sections 105-110 of this title shall not for

the purposes of any other provision of law be deemed to deprive the

United States of exclusive jurisdiction over any Federal area over

which it would otherwise have exclusive jurisdiction or to limit

the jurisdiction of the United States over any Federal area.

-SOURCE-

(July 30, 1947, ch. 389, 61 Stat. 645.)

-SECREF-

SECTION REFERRED TO IN OTHER SECTIONS

This section is referred to in section 110 of this title.

-CITE-

4 USC Sec. 109 01/06/03

-EXPCITE-

TITLE 4 - FLAG AND SEAL, SEAT OF GOVERNMENT, AND THE STATES

CHAPTER 4 - THE STATES

-HEAD-

Sec. 109. Same; exception of Indians

-STATUTE-

Nothing in sections 105 and 106 of this title shall be deemed to

authorize the levy or collection of any tax on or from any Indian

not otherwise taxed.

-SOURCE-

(July 30, 1947, ch. 389, 61 Stat. 645.)

-SECREF-

SECTION REFERRED TO IN OTHER SECTIONS

This section is referred to in sections 108, 110 of this title.

-CITE-

4 USC Sec. 110 01/06/03

-EXPCITE-

TITLE 4 - FLAG AND SEAL, SEAT OF GOVERNMENT, AND THE STATES

CHAPTER 4 - THE STATES

-HEAD-

Sec. 110. Same; definitions

-STATUTE-

As used in sections 105-109 of this title -

(a) The term ''person'' shall have the meaning assigned to it in

section 3797 of title 26.

(b) The term ''sales or use tax'' means any tax levied on, with

respect to, or measured by, sales, receipts from sales, purchases,

storage, or use of tangible personal property, except a tax with

respect to which the provisions of section 104 of this title are

applicable.

(c) The term ''income tax'' means any tax levied on, with respect

to, or measured by, net income, gross income, or gross receipts.

(d) The term ''State'' includes any Territory or possession of

the United States.

(e) The term ''Federal area'' means any lands or premises held or

acquired by or for the use of the United States or any department,

establishment, or agency, of the United States; and any Federal

area, or any part thereof, which is located within the exterior

boundaries of any State, shall be deemed to be a Federal area

located within such State.

-SOURCE-

(July 30, 1947, ch. 389, 61 Stat. 645.)

-REFTEXT-

REFERENCES IN TEXT

Section 3797 of title 26, referred to in subsec. (a), is a

reference to section 3797 of the Internal Revenue Code of 1939,

which was repealed by section 7851 of the Internal Revenue Code of

1954, Title 26, and is covered by section 7701(a)(1) of Title 26.

The Internal Revenue Code of 1954 was redesignated the Internal

Revenue Code of 1986 by Pub. L. 99-514, Sec. 2, Oct. 22, 1986, 100

Stat. 2095. For table of comparisons of the 1939 Code to the 1986

Code, see Table I preceding section 1 of Title 26, Internal Revenue

Code. See also section 7852(b) of Title 26, Internal Revenue Code,

for provision that references in any other law to a provision of

the 1939 Code, unless expressly incompatible with the intent

thereof, shall be deemed a reference to the corresponding provision

of the 1986 Code.

-SECREF-

SECTION REFERRED TO IN OTHER SECTIONS

This section is referred to in sections 108, 113, 114 of this

title.

-CITE-

4 USC Sec. 111 01/06/03

-EXPCITE-

TITLE 4 - FLAG AND SEAL, SEAT OF GOVERNMENT, AND THE STATES

CHAPTER 4 - THE STATES

-HEAD-

Sec. 111. Same; taxation affecting Federal employees; income tax

-STATUTE-

(a) General Rule. - The United States consents to the taxation of

pay or compensation for personal service as an officer or employee

of the United States, a territory or possession or political

subdivision thereof, the government of the District of Columbia, or

an agency or instrumentality of one or more of the foregoing, by a

duly constituted taxing authority having jurisdiction, if the

taxation does not discriminate against the officer or employee

because of the source of the pay or compensation.

(b) Treatment of Certain Federal Employees Employed at Federal

Hydroelectric Facilities Located on the Columbia River. - Pay or

compensation paid by the United States for personal services as an

employee of the United States at a hydroelectric facility -

(1) which is owned by the United States;

(2) which is located on the Columbia River; and

(3) portions of which are within the States of Oregon and

Washington,

shall be subject to taxation by the State or any political

subdivision thereof of which such employee is a resident.

(c) Treatment of Certain Federal Employees Employed at Federal

Hydroelectric Facilities Located on the Missouri River. - Pay or

compensation paid by the United States for personal services as an

employee of the United States at a hydroelectric facility -

(1) which is owned by the United States;

(2) which is located on the Missouri River; and

(3) portions of which are within the States of South Dakota and

Nebraska,

shall be subject to taxation by the State or any political

subdivision thereof of which such employee is a resident.

-SOURCE-

(Added Pub. L. 89-554, Sec. 2(c), Sept. 6, 1966, 80 Stat. 608;

amended Pub. L. 105-261, div. A, title X, Sec. 1075(b)(1), Oct.

17, 1998, 112 Stat. 2138.)

-MISC1-

Historical and Revision Notes

---------------------------------------------------------------------

Derivation U.S. Code Revised Statutes and

Statutes at Large

---------------------------------------------------------------------

5 U.S.C. 84a Apr. 12, 1939, ch.

59, Sec. 4, 53

Stat. 575.

-------------------------------

The words ''received after December 31, 1938,'' are omitted as

obsolete. The words ''pay or'' are added before ''compensation''

for clarity as the word ''pay'' is used throughout title 5, United

States Code, to refer to the remuneration, salary, wages, or

compensation for the personal services of a Federal employee. The

word ''territory'' is not capitalized as there are no longer any

''Territories.'' The words ''to tax such compensation'' are omitted

as unnecessary.

AMENDMENTS

1998 - Pub. L. 105-261 designated existing provisions as subsec.

(a), inserted heading, and added subsecs. (b) and (c).

EFFECTIVE DATE OF 1998 AMENDMENT

Pub. L. 105-261, div. A, title X, Sec. 1075(b)(2), Oct. 17,

1998, 112 Stat. 2139, provided that: ''The amendment made by this

subsection (amending this section) shall apply to pay and

compensation paid after the date of the enactment of this Act (Oct.

17, 1998).''

-CITE-

4 USC Sec. 112 01/06/03

-EXPCITE-

TITLE 4 - FLAG AND SEAL, SEAT OF GOVERNMENT, AND THE STATES

CHAPTER 4 - THE STATES

-HEAD-

Sec. 112. Compacts between States for cooperation in prevention of

crime; consent of Congress

-STATUTE-

(a) The consent of Congress is hereby given to any two or more

States to enter into agreements or compacts for cooperative effort

and mutual assistance in the prevention of crime and in the

enforcement of their respective criminal laws and policies, and to

establish such agencies, joint or otherwise, as they may deem

desirable for making effective such agreements and compacts.

(b) For the purpose of this section, the term ''States'' means

the several States and Alaska, Hawaii, the Commonwealth of Puerto

Rico, the Virgin Islands, Guam, and the District of Columbia.

-SOURCE-

(Added May 24, 1949, ch. 139, Sec. 129(b), 63 Stat. 107, Sec. 112,

formerly Sec. 111; amended Aug. 3, 1956, ch. 941, 70 Stat. 1020;

Pub. L. 87-406, Feb. 16, 1962, 76 Stat. 9; renumbered Sec. 112,

Pub. L. 89-554, Sec. 2(c), Sept. 6, 1966, 80 Stat. 608.)

-MISC1-

HISTORICAL AND REVISION NOTE

This section (section 129(b) of Act May 24, 1949) incorporates in

title 4, U.S.C. (enacted into positive law by act of July 30, 1947

(ch. 389, Sec. 1, 61 Stat. 641), the provisions of former section

420 of title 18, U.S.C. (act of June 6, 1934, ch. 406, 48 Stat.

909), which, in the course of the revision of such title 18, was

omitted therefrom and recommended for transfer to such title 4.

(See table 7 - Transferred sections, p. A219, H. Rept. No. 304,

April 24, 1947, to accompany H.R. 3190, 80th Cong.).

AMENDMENTS

1962 - Subsec. (b). Pub. L. 87-406 inserted ''Guam'' after ''the

Virgin Islands,''.

1956 - Act Aug. 3, 1956, designated existing provisions as

subsec. (a) and added subsec. (b).

ADMISSION OF ALASKA AND HAWAII TO STATEHOOD

Alaska was admitted into the Union on Jan. 3, 1959, on issuance

of Proc. No. 3269, Jan. 3, 1959, 24 F.R. 81, 73 Stat. c16, and

Hawaii was admitted into the Union on Aug. 21, 1959, on issuance of

Proc. No. 3309, Aug. 21, 1959, 24 F.R. 6868, 73 Stat. c74. For

Alaska Statehood Law, see Pub. L. 85-508, July 7, 1958, 72 Stat.

339, set out as a note preceding former section 21 of Title 48,

Territories and Insular Possessions. For Hawaii Statehood Law, see

Pub. L. 86-3, Mar. 18, 1959, 73 Stat. 4, set out as a note

preceding former section 491 of Title 48.

-CITE-

4 USC Sec. 113 01/06/03

-EXPCITE-

TITLE 4 - FLAG AND SEAL, SEAT OF GOVERNMENT, AND THE STATES

CHAPTER 4 - THE STATES

-HEAD-

Sec. 113. Residence of Members of Congress for State income tax

laws

-STATUTE-

(a) No State, or political subdivision thereof, in which a Member

of Congress maintains a place of abode for purposes of attending

sessions of Congress may, for purposes of any income tax (as

defined in section 110(c) of this title) levied by such State or

political subdivision thereof -

(1) treat such Member as a resident or domiciliary of such

State or political subdivision thereof; or

(2) treat any compensation paid by the United States to such

Member as income for services performed within, or from sources

within, such State or political subdivision thereof,

unless such Member represents such State or a district in such

State.

(b) For purposes of subsection (a) -

(1) the term ''Member of Congress'' includes the delegates from

the District of Columbia, Guam, and the Virgin Islands, and the

Resident Commissioner from Puerto Rico; and

(2) the term ''State'' includes the District of Columbia.

-SOURCE-

(Added Pub. L. 95-67, Sec. 1(a), July 19, 1977, 91 Stat. 271.)

-MISC1-

EFFECTIVE DATE

Section 1(c) of Pub. L. 95-67 provided that: ''The amendments

made by subsections (a) and (b) (enacting this section and amending

analysis preceding section 101 of this title) shall be effective

with respect to all taxable years, whether beginning before, on, or

after the date of the enactment of this Act (July 19, 1977).''

RESIDENCE OF MEMBERS OF CONGRESS FOR STATE PERSONAL PROPERTY TAX ON

MOTOR VEHICLES

Pub. L. 99-190, Sec. 101(c) (H.R. 3067, Sec. 131), Dec. 19, 1985,

99 Stat. 1224; Pub. L. 100-202, Sec. 106, Dec. 22, 1987, 101 Stat.

1329-433, provided that:

''(a) No State, or political subdivision thereof, in which a

Member of Congress maintains a place of abode for purposes of

attending sessions of Congress may impose a personal property tax

with respect to any motor vehicle owned by such Member (or by the

spouse of such Member) unless such Member represents such State or

a district in such State.

''(b) For purposes of this section -

''(1) the term 'Member of Congress' includes the delegates from

the District of Columbia, Guam, and the Virgin Islands, and the

Resident Commissioner from Puerto Rico;

''(2) the term 'State' includes the District of Columbia; and

''(3) the term 'personal property tax' means any tax imposed on

an annual basis and levied on, with respect to, or measured by,

the market value or assessed value of an item of personal

property.

''(c) This section shall apply to all taxable periods beginning

on or after January 1, 1985.''

-CITE-

4 USC Sec. 114 01/06/03

-EXPCITE-

TITLE 4 - FLAG AND SEAL, SEAT OF GOVERNMENT, AND THE STATES

CHAPTER 4 - THE STATES

-HEAD-

Sec. 114. Limitation on State income taxation of certain pension

income

-STATUTE-

(a) No State may impose an income tax on any retirement income of

an individual who is not a resident or domiciliary of such State

(as determined under the laws of such State).

(b) For purposes of this section -

(1) The term ''retirement income'' means any income from -

(A) a qualified trust under section 401(a) of the Internal

Revenue Code of 1986 that is exempt under section 501(a) from

taxation;

(B) a simplified employee pension as defined in section

408(k) of such Code;

(C) an annuity plan described in section 403(a) of such Code;

(D) an annuity contract described in section 403(b) of such

Code;

(E) an individual retirement plan described in section

7701(a)(37) of such Code;

(F) an eligible deferred compensation plan (as defined in

section 457 of such Code);

(G) a governmental plan (as defined in section 414(d) of such

Code);

(H) a trust described in section 501(c)(18) of such Code; or

(I) any plan, program, or arrangement described in section

3121(v)(2)(C) of such Code, if such income -

(i) is part of a series of substantially equal periodic

payments (not less frequently than annually) made for -

(I) the life or life expectancy of the recipient (or the

joint lives or joint life expectancies of the recipient and

the designated beneficiary of the recipient), or

(II) a period of not less than 10 years, or

(ii) is a payment received after termination of employment

and under a plan, program, or arrangement (to which such

employment relates) maintained solely for the purpose of

providing retirement benefits for employees in excess of the

limitations imposed by 1 or more of sections 401(a)(17),

401(k), 401(m), 402(g), 403(b), 408(k), or 415 of such Code

or any other limitation on contributions or benefits in such

Code on plans to which any of such sections apply.

Such term includes any retired or retainer pay of a member or

former member of a uniform service computed under chapter 71 of

title 10, United States Code.

(2) The term ''income tax'' has the meaning given such term by

section 110(c).

(3) The term ''State'' includes any political subdivision of a

State, the District of Columbia, and the possessions of the

United States.

(e) (FOOTNOTE 1) Nothing in this section shall be construed as

having any effect on the application of section 514 of the Employee

Retirement Income Security Act of 1974.

(FOOTNOTE 1) So in original. No subsecs. (c) and (d) have been

enacted.

-SOURCE-

(Added Pub. L. 104-95, Sec. 1(a), Jan. 10, 1996, 109 Stat. 979.)

-REFTEXT-

REFERENCES IN TEXT

The Internal Revenue Code of 1986, referred to in subsec. (b)(1),

is classified generally to Title 26, Internal Revenue Code.

Section 514 of the Employee Retirement Income Security Act of

1974, referred to in subsec. (e), is classified to section 1144 of

Title 29, Labor.

-MISC2-

EFFECTIVE DATE

Section 1(c) of Pub. L. 104-95 provided that: ''The amendments

made by this section (enacting this section) shall apply to amounts

received after December 31, 1995.''

-CITE-

4 USC Sec. 115 01/06/03

-EXPCITE-

TITLE 4 - FLAG AND SEAL, SEAT OF GOVERNMENT, AND THE STATES

CHAPTER 4 - THE STATES

-HEAD-

Sec. 115. Limitation on State authority to tax compensation paid to

individuals performing services at Fort Campbell, Kentucky

-STATUTE-

Pay and compensation paid to an individual for personal services

at Fort Campbell, Kentucky, shall be subject to taxation by the

State or any political subdivision thereof of which such employee

is a resident.

-SOURCE-

(Added Pub. L. 105-261, div. A, title X, Sec. 1075(a)(1), Oct. 17,

1998, 112 Stat. 2138.)

-MISC1-

EFFECTIVE DATE

Pub. L. 105-261, div. A, title X, Sec. 1075(a)(3), Oct. 17,

1998, 112 Stat. 2138, provided that: ''The amendments made by this

subsection (enacting this section) shall apply to pay and

compensation paid after the date of the enactment of this Act (Oct.

17, 1998).''

-CITE-

4 USC Sec. 116 01/06/03

-EXPCITE-

TITLE 4 - FLAG AND SEAL, SEAT OF GOVERNMENT, AND THE STATES

CHAPTER 4 - THE STATES

-HEAD-

Sec. 116. Rules for determining State and local government

treatment of charges related to mobile telecommunications

services

-STATUTE-

(a) Application of This Section Through Section 126. - This

section through (FOOTNOTE 1) 126 of this title apply to any tax,

charge, or fee levied by a taxing jurisdiction as a fixed charge

for each customer or measured by gross amounts charged to customers

for mobile telecommunications services, regardless of whether such

tax, charge, or fee is imposed on the vendor or customer of the

service and regardless of the terminology used to describe the tax,

charge, or fee.

(FOOTNOTE 1) So in original. Probably should be followed by

''section''.

(b) General Exceptions. - This section through (FOOTNOTE 1) 126

of this title do not apply to -

(1) any tax, charge, or fee levied upon or measured by the net

income, capital stock, net worth, or property value of the

provider of mobile telecommunications service;

(2) any tax, charge, or fee that is applied to an equitably

apportioned amount that is not determined on a transactional

basis;

(3) any tax, charge, or fee that represents compensation for a

mobile telecommunications service provider's use of public rights

of way or other public property, provided that such tax, charge,

or fee is not levied by the taxing jurisdiction as a fixed charge

for each customer or measured by gross amounts charged to

customers for mobile telecommunication services;

(4) any generally applicable business and occupation tax that

is imposed by a State, is applied to gross receipts or gross

proceeds, is the legal liability of the home service provider,

and that statutorily allows the home service provider to elect to

use the sourcing method required in this section through

(FOOTNOTE 1) 126 of this title;

(5) any fee related to obligations under section 254 of the

Communications Act of 1934; or

(6) any tax, charge, or fee imposed by the Federal

Communications Commission.

(c) Specific Exceptions. - This section through (FOOTNOTE 1) 126

of this title -

(1) do not apply to the determination of the taxing situs of

prepaid telephone calling services;

(2) do not affect the taxability of either the initial sale of

mobile telecommunications services or subsequent resale of such

services, whether as sales of such services alone or as a part of

a bundled product, if the Internet Tax Freedom Act would preclude

a taxing jurisdiction from subjecting the charges of the sale of

such services to a tax, charge, or fee, but this section provides

no evidence of the intent of Congress with respect to the

applicability of the Internet Tax Freedom Act to such charges;

and

(3) do not apply to the determination of the taxing situs of

air-ground radiotelephone service as defined in section 22.99 of

title 47 of the Code of Federal Regulations as in effect on June

1, 1999.

-SOURCE-

(Added Pub. L. 106-252, Sec. 2(a), July 28, 2000, 114 Stat. 626.)

-REFTEXT-

REFERENCES IN TEXT

Section 254 of the Communications Act of 1934, referred to in

subsec. (b)(5), is classified to section 254 of Title 47,

Telegraphs, Telephones, and Radiotelegraphs.

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,

Telegraphs, Telephones, and Radiotelegraphs.

-MISC2-

EFFECTIVE DATE; APPLICATION OF AMENDMENT

Pub. L. 106-252, Sec. 3, July 28, 2000, 114 Stat. 633, provided

that:

''(a) Effective Date. - Except as provided in subsection (b),

this Act (enacting this section and sections 117 to 126 of this

title and provisions set out as a note under section 1 of this

title) and the amendment made by this Act shall take effect on the

date of the enactment of this Act (July 28, 2000).

''(b) Application of Act. - The amendment made by this Act

(enacting this section and sections 117 to 126 of this title) shall

apply only to customer bills issued after the first day of the

first month beginning more than 2 years after the date of the

enactment of this Act (July 28, 2000).''

-SECREF-

SECTION REFERRED TO IN OTHER SECTIONS

This section is referred to in sections 117, 118, 123, 124, 125,

126 of this title.

-CITE-

4 USC Sec. 117 01/06/03

-EXPCITE-

TITLE 4 - FLAG AND SEAL, SEAT OF GOVERNMENT, AND THE STATES

CHAPTER 4 - THE STATES

-HEAD-

Sec. 117. Sourcing rules

-STATUTE-

(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.

-SOURCE-

(Added Pub. L. 106-252, Sec. 2(a), July 28, 2000, 114 Stat. 627.)

-MISC1-

EFFECTIVE 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.

-SECREF-

SECTION REFERRED TO IN OTHER SECTIONS

This section is referred to in sections 116, 118, 123, 124, 125,

126 of this title.

-CITE-

4 USC Sec. 118 01/06/03

-EXPCITE-

TITLE 4 - FLAG AND SEAL, SEAT OF GOVERNMENT, AND THE STATES

CHAPTER 4 - THE STATES

-HEAD-

Sec. 118. Limitations

-STATUTE-

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.

-SOURCE-

(Added Pub. L. 106-252, Sec. 2(a), July 28, 2000, 114 Stat. 627.)

-MISC1-

EFFECTIVE 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.

-SECREF-

SECTION REFERRED TO IN OTHER SECTIONS

This section is referred to in sections 116, 117, 123, 124, 125,

126 of this title.

-CITE-

4 USC Sec. 119 01/06/03

-EXPCITE-

TITLE 4 - FLAG AND SEAL, SEAT OF GOVERNMENT, AND THE STATES

CHAPTER 4 - THE STATES

-HEAD-

Sec. 119. Electronic databases for nationwide standard numeric

jurisdictional codes

-STATUTE-

(a) Electronic Database. -

(1) Provision of database. - A State may provide an electronic

database to a home service provider or, if a State does not

provide such an electronic database to home service providers,

then the designated database provider may provide an electronic

database to a home service provider.

(2) Format. - (A) Such electronic database, whether provided by

the State or the designated database provider, shall be provided

in a format approved by the American National Standards

Institute's Accredited Standards Committee X12, that, allowing

for de minimis deviations, designates for each street address in

the State, including to the extent practicable, any multiple

postal street addresses applicable to one street location, the

appropriate taxing jurisdictions, and the appropriate code for

each taxing jurisdiction, for each level of taxing jurisdiction,

identified by one nationwide standard numeric code.

(B) Such electronic database shall also provide the appropriate

code for each street address with respect to political

subdivisions which are not taxing jurisdictions when reasonably

needed to determine the proper taxing jurisdiction.

(C) The nationwide standard numeric codes shall contain the

same number of numeric digits with each digit or combination of

digits referring to the same level of taxing jurisdiction

throughout the United States using a format similar to FIPS 55-3

or other appropriate standard approved by the Federation of Tax

Administrators and the Multistate Tax Commission, or their

successors. Each address shall be provided in standard postal

format.

(b) Notice; Updates. - A State or designated database provider

that provides or maintains an electronic database described in

subsection (a) shall provide notice of the availability of the then

current electronic database, and any subsequent revisions thereof,

by publication in the manner normally employed for the publication

of informational tax, charge, or fee notices to taxpayers in such

State.

(c) User Held Harmless. - A home service provider using the data

contained in an electronic database described in subsection (a)

shall be held harmless from any tax, charge, or fee liability that

otherwise would be due solely as a result of any error or omission

in such database provided by a State or designated database

provider. The home service provider shall reflect changes made to

such database during a calendar quarter not later than 30 days

after the end of such calendar quarter for each State that issues

notice of the availability of an electronic database reflecting

such changes under subsection (b).

-SOURCE-

(Added Pub. L. 106-252, Sec. 2(a), July 28, 2000, 114 Stat. 627.)

-MISC1-

EFFECTIVE 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.

-SECREF-

SECTION REFERRED TO IN OTHER SECTIONS

This section is referred to in sections 116, 117, 118, 120, 123,

124, 125, 126 of this title.

-CITE-

4 USC Sec. 120 01/06/03

-EXPCITE-

TITLE 4 - FLAG AND SEAL, SEAT OF GOVERNMENT, AND THE STATES

CHAPTER 4 - THE STATES

-HEAD-

Sec. 120. Procedure if no electronic database provided

-STATUTE-

(a) Safe Harbor. - If neither a State nor designated database

provider provides an electronic database under section 119, a home

service provider shall be held harmless from any tax, charge, or

fee liability in such State that otherwise would be due solely as a

result of an assignment of a street address to an incorrect taxing

jurisdiction if, subject to section 121, the home service provider

employs an enhanced zip code to assign each street address to a

specific taxing jurisdiction for each level of taxing jurisdiction

and exercises due diligence at each level of taxing jurisdiction to

ensure that each such street address is assigned to the correct

taxing jurisdiction. If an enhanced zip code overlaps boundaries

of taxing jurisdictions of the same level, the home service

provider must designate one specific jurisdiction within such

enhanced zip code for use in taxing the activity for such enhanced

zip code for each level of taxing jurisdiction. Any enhanced zip

code assignment changed in accordance with section 121 is deemed to

be in compliance with this section. For purposes of this section,

there is a rebuttable presumption that a home service provider has

exercised due diligence if such home service provider demonstrates

that it has -

(1) expended reasonable resources to implement and maintain an

appropriately detailed electronic database of street address

assignments to taxing jurisdictions;

(2) implemented and maintained reasonable internal controls to

promptly correct misassignments of street addresses to taxing

jurisdictions; and

(3) used all reasonably obtainable and usable data pertaining

to municipal annexations, incorporations, reorganizations and any

other changes in jurisdictional boundaries that materially affect

the accuracy of such database.

(b) Termination of Safe Harbor. - Subsection (a) applies to a

home service provider that is in compliance with the requirements

of subsection (a), with respect to a State for which an electronic

database is not provided under section 119 until the later of -

(1) 18 months after the nationwide standard numeric code

described in section 119(a) has been approved by the Federation

of Tax Administrators and the Multistate Tax Commission; or

(2) 6 months after such State or a designated database provider

in such State provides such database as prescribed in section

119(a).

-SOURCE-

(Added Pub. L. 106-252, Sec. 2(a), July 28, 2000, 114 Stat. 628.)

-MISC1-

EFFECTIVE 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.

-SECREF-

SECTION REFERRED TO IN OTHER SECTIONS

This section is referred to in sections 116, 117, 118, 121, 123,

124, 125, 126 of this title.

-CITE-

4 USC Sec. 121 01/06/03

-EXPCITE-

TITLE 4 - FLAG AND SEAL, SEAT OF GOVERNMENT, AND THE STATES

CHAPTER 4 - THE STATES

-HEAD-

Sec. 121. Correction of erroneous data for place of primary use

-STATUTE-

(a) (FOOTNOTE 1) In General. - A taxing jurisdiction, or a State

on behalf of any taxing jurisdiction or taxing jurisdictions within

such State, may -

(FOOTNOTE 1) So in original. No subsec. (b) was enacted.

(1) determine that the address used for purposes of determining

the taxing jurisdictions to which taxes, charges, or fees for

mobile telecommunications services are remitted does not meet the

definition of place of primary use in section 124(8) and give

binding notice to the home service provider to change the place

of primary use on a prospective basis from the date of notice of

determination if -

(A) if the taxing jurisdiction making such determination is

not a State, such taxing jurisdiction obtains the consent of

all affected taxing jurisdictions within the State before

giving such notice of determination; and

(B) before the taxing jurisdiction gives such notice of

determination, the customer is given an opportunity to

demonstrate in accordance with applicable State or local tax,

charge, or fee administrative procedures that the address is

the customer's place of primary use;

(2) determine that the assignment of a taxing jurisdiction by a

home service provider under section 120 does not reflect the

correct taxing jurisdiction and give binding notice to the home

service provider to change the assignment on a prospective basis

from the date of notice of determination if -

(A) if the taxing jurisdiction making such determination is

not a State, such taxing jurisdiction obtains the consent of

all affected taxing jurisdictions within the State before

giving such notice of determination; and

(B) the home service provider is given an opportunity to

demonstrate in accordance with applicable State or local tax,

charge, or fee administrative procedures that the assignment

reflects the correct taxing jurisdiction.

-SOURCE-

(Added Pub. L. 106-252, Sec. 2(a), July 28, 2000, 114 Stat. 629.)

-MISC1-

EFFECTIVE 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.

-SECREF-

SECTION REFERRED TO IN OTHER SECTIONS

This section is referred to in sections 116, 117, 118, 120, 122,

123, 124, 125, 126 of this title.

-CITE-

4 USC Sec. 122 01/06/03

-EXPCITE-

TITLE 4 - FLAG AND SEAL, SEAT OF GOVERNMENT, AND THE STATES

CHAPTER 4 - THE STATES

-HEAD-

Sec. 122. Determination of place of primary use

-STATUTE-

(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

(2) not hold a home service provider liable for any additional

taxes, charges, or fees based on a different determination of the

place of primary use for taxes, charges, or fees that are

customarily passed on to the customer as a separate itemized

charge.

(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, Sec. 2(a), July 28, 2000, 114 Stat. 630.)

-REFTEXT-

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.

-MISC2-

EFFECTIVE 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.

-SECREF-

SECTION REFERRED TO IN OTHER SECTIONS

This section is referred to in sections 116, 117, 118, 123, 124,

125, 126 of this title.

-CITE-

4 USC Sec. 123 01/06/03

-EXPCITE-

TITLE 4 - FLAG AND SEAL, SEAT OF GOVERNMENT, AND THE STATES

CHAPTER 4 - THE STATES

-HEAD-

Sec. 123. Scope; special rules

-STATUTE-

(a) Act Does Not Supersede Customer's Liability to Taxing

Jurisdiction. - Nothing in sections 116 through 126 modifies,

impairs, supersedes, or authorizes the modification, impairment, or

supersession of, any law allowing a taxing jurisdiction to collect

a tax, charge, or fee from a customer that has failed to provide

its place of primary use.

(b) Additional Taxable Charges. - If a taxing jurisdiction does

not otherwise subject charges for mobile telecommunications

services to taxation and if these charges are aggregated with and

not separately stated from charges that are subject to taxation,

then the charges for nontaxable mobile telecommunications services

may be subject to taxation unless the home service provider can

reasonably identify charges not subject to such tax, charge, or fee

from its books and records that are kept in the regular course of

business.

(c) Nontaxable Charges. - If a taxing jurisdiction does not

subject charges for mobile telecommunications services to taxation,

a customer may not rely upon the nontaxability of charges for

mobile telecommunications services unless the customer's home

service provider separately states the charges for nontaxable

mobile telecommunications services from taxable charges or the home

service provider elects, after receiving a written request from the

customer in the form required by the provider, to provide

verifiable data based upon the home service provider's books and

records that are kept in the regular course of business that

reasonably identifies the nontaxable charges.

-SOURCE-

(Added Pub. L. 106-252, Sec. 2(a), July 28, 2000, 114 Stat. 630.)

-REFTEXT-

REFERENCES IN TEXT

Act, referred to in subsec. (a), probably means the Mobile

Telecommunications Sourcing Act, Pub. L. 106-252, July 28, 2000,

114 Stat. 626, which enacted sections 116 to 126 of this title and

provisions set out as notes under sections 1 and 116 of this

title. For complete classification of this Act to the Code, see

Short Title of 2000 Amendment note set out under section 1 of this

title and Tables.

-MISC2-

EFFECTIVE 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.

-SECREF-

SECTION REFERRED TO IN OTHER SECTIONS

This section is referred to in sections 116, 117, 118, 124, 125,

126 of this title.

-CITE-

4 USC Sec. 124 01/06/03

-EXPCITE-

TITLE 4 - FLAG AND SEAL, SEAT OF GOVERNMENT, AND THE STATES

CHAPTER 4 - THE STATES

-HEAD-

Sec. 124. Definitions

-STATUTE-

In sections 116 through 126 of this title:

(1) Charges for mobile telecommunications services. - The term

''charges for mobile telecommunications services'' means any

charge for, or associated with, the provision of commercial

mobile radio service, as defined in section 20.3 of title 47 of

the Code of Federal Regulations as in effect on June 1, 1999, or

any charge for, or associated with, a service provided as an

adjunct to a commercial mobile radio service, that is billed to

the customer by or for the customer's home service provider

regardless of whether individual transmissions originate or

terminate within the licensed service area of the home service

provider.

(2) Customer. -

(A) In general. - The term ''customer'' means -

(i) the person or entity that contracts with the home

service provider for mobile telecommunications services; or

(ii) if the end user of mobile telecommunications services

is not the contracting party, the end user of the mobile

telecommunications service, but this clause applies only for

the purpose of determining the place of primary use.

(B) The term ''customer'' does not include -

(i) a reseller of mobile telecommunications service; or

(ii) a serving carrier under an arrangement to serve the

customer outside the home service provider's licensed service

area.

(3) Designated database provider. - The term ''designated

database provider'' means a corporation, association, or other

entity representing all the political subdivisions of a State

that is -

(A) responsible for providing an electronic database

prescribed in section 119(a) if the State has not provided such

electronic database; and

(B) approved by municipal and county associations or leagues

of the State whose responsibility it would otherwise be to

provide such database prescribed by sections 116 through 126 of

this title.

(4) Enhanced zip code. - The term ''enhanced zip code'' means a

United States postal zip code of 9 or more digits.

(5) Home service provider. - The term ''home service provider''

means the facilities-based carrier or reseller with which the

customer contracts for the provision of mobile telecommunications

services.

(6) Licensed service area. - The term ''licensed service area''

means the geographic area in which the home service provider is

authorized by law or contract to provide commercial mobile radio

service to the customer.

(7) Mobile telecommunications service. - The term ''mobile

telecommunications service'' means commercial mobile radio

service, as defined in section 20.3 of title 47 of the Code of

Federal Regulations as in effect on June 1, 1999.

(8) Place of primary use. - The term ''place of primary use''

means the street address representative of where the customer's

use of the mobile telecommunications service primarily occurs,

which must be -

(A) the residential street address or the primary business

street address of the customer; and

(B) within the licensed service area of the home service

provider.

(9) Prepaid telephone calling services. - The term ''prepaid

telephone calling service'' means the right to purchase

exclusively telecommunications services that must be paid for in

advance, that enables the origination of calls using an access

number, authorization code, or both, whether manually or

electronically dialed, if the remaining amount of units of

service that have been prepaid is known by the provider of the

prepaid service on a continuous basis.

(10) Reseller. - The term ''reseller'' -

(A) means a provider who purchases telecommunications

services from another telecommunications service provider and

then resells, uses as a component part of, or integrates the

purchased services into a mobile telecommunications service;

and

(B) does not include a serving carrier with which a home

service provider arranges for the services to its customers

outside the home service provider's licensed service area.

(11) Serving carrier. - The term ''serving carrier'' means a

facilities-based carrier providing mobile telecommunications

service to a customer outside a home service provider's or

reseller's licensed service area.

(12) Taxing jurisdiction. - The term ''taxing jurisdiction''

means any of the several States, the District of Columbia, or any

territory or possession of the United States, any municipality,

city, county, township, parish, transportation district, or

assessment jurisdiction, or any other political subdivision

within the territorial limits of the United States with the

authority to impose a tax, charge, or fee.

-SOURCE-

(Added Pub. L. 106-252, Sec. 2(a), July 28, 2000, 114 Stat. 631.)

-MISC1-

EFFECTIVE 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.

-SECREF-

SECTION REFERRED TO IN OTHER SECTIONS

This section is referred to in sections 116, 117, 118, 121, 122,

123, 125, 126 of this title.

-CITE-

4 USC Sec. 125 01/06/03

-EXPCITE-

TITLE 4 - FLAG AND SEAL, SEAT OF GOVERNMENT, AND THE STATES

CHAPTER 4 - THE STATES

-HEAD-

Sec. 125. Nonseverability

-STATUTE-

If a court of competent jurisdiction enters a final judgment on

the merits that -

(1) is based on Federal law;

(2) is no longer subject to appeal; and

(3) substantially limits or impairs the essential elements of

sections 116 through 126 of this title,

then sections 116 through 126 of this title are invalid and have no

legal effect as of the date of entry of such judgment.

-SOURCE-

(Added Pub. L. 106-252, Sec. 2(a), July 28, 2000, 114 Stat. 632.)

-MISC1-

EFFECTIVE 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.

-SECREF-

SECTION REFERRED TO IN OTHER SECTIONS

This section is referred to in sections 116, 117, 118, 123, 124,

126 of this title.

-CITE-

4 USC Sec. 126 01/06/03

-EXPCITE-

TITLE 4 - FLAG AND SEAL, SEAT OF GOVERNMENT, AND THE STATES

CHAPTER 4 - THE STATES

-HEAD-

Sec. 126. No inference

-STATUTE-

(a) Internet Tax Freedom Act. - Nothing in sections 116 through

this section of this title shall be construed as bearing on

Congressional intent in enacting the Internet Tax Freedom Act or to

modify or supersede the operation of such Act.

(b) Telecommunications Act of 1996. - Nothing in sections 116

through this section of this title shall limit or otherwise affect

the implementation of the Telecommunications Act of 1996 or the

amendments made by such Act.

-SOURCE-

(Added Pub. L. 106-252, Sec. 2(a), July 28, 2000, 114 Stat. 632.)

-REFTEXT-

REFERENCES IN TEXT

The Internet Tax Freedom Act, referred to in subsec. (a), 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,

Telegraphs, Telephones, and Radiotelegraphs.

The Telecommunications Act of 1996, referred to in subsec. (b),

is Pub. L. 104-104, Feb. 8, 1996, 110 Stat. 56. For complete

classification of this Act to the Code, see Short Title of 1996

Amendment note set out under section 609 of Title 47, Telegraphs,

Telephones, and Radiotelegraphs, and Tables.

-MISC2-

EFFECTIVE 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.

-SECREF-

SECTION REFERRED TO IN OTHER SECTIONS

This section is referred to in sections 116, 117, 118, 123, 124,

125 of this title.

-CITE-