§ 122. Determination of place of primary use
332 words·~2 min read·
/usc/title-4/section-122A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(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.
(Added Pub. L. 106–252, § 2(a), July 28, 2000, 114 Stat. 630.)
Connectionstraces to 1
4 references not yet in our index
- Pub. L. 106–252, § 2(a)
- 114 Stat. 630
- Pub. L. 106–252
- section 3 of Pub. L. 106–252
Citation graph
cites case law
§ 122
Determination of place of primary use
Pub. L.Pub. L. 106–252, § 2(a)
Stat.114 Stat. 630
Pub. L.Pub. L. 106–252
Pub. L.section 3 of Pub. L. 106–252
Cites 5Cited by 0 across 0 sources