47 U.S.C. § 1510 Wireless Telecommunications Tax and Fee Collection Fairness

• Library: United States Statutes
• Edition: prefLabel,label,title,shortLabel
• Currency: Current through P.L. 118-19 (published on www.congress.gov on 10/06/2023)
• Citation: 47 U.S.C. § 1510

(a) Short title

This section may be cited as the "Wireless Telecommunications Tax and Fee Collection Fairness Act".

(b) Definitions

In this section:

(1) Financial transaction

The term "financial transaction" means a transaction in which the purchaser or user of a wireless telecommunications service upon whom a tax, fee, or surcharge is imposed gives cash, credit, or any other exchange of monetary value or consideration to the person who is required to collect or remit the tax, fee, or surcharge.

(2) Local jurisdiction

The term "local jurisdiction" means a political subdivision of a State.

(3) State

The term "State" means any of the several States, the District of Columbia, and any territory or possession of the United States.

(4) State or local jurisdiction

The term "State or local jurisdiction" includes any governmental entity or person acting on behalf of a State or local jurisdiction that has the authority to assess, impose, levy, or collect taxes or fees.

(5) Wireless telecommunications service

The term "wireless telecommunications service" means a commercial mobile radio service, as defined in section 20.3 of title 47, Code of Federal Regulations, or any successor thereto.

(c) Financial transaction requirement

(1) In general

A State, or a local jurisdiction of a State, may not require a person who is neither a resident of such State or local jurisdiction nor an entity having its principal place of business in such State or local jurisdiction to collect from, or remit on behalf of, any other person a State or local tax, fee, or surcharge imposed on a purchaser or user with respect to the purchase or use of any wireless telecommunications service within the State unless the collection or remittance is in connection with a financial transaction.