§116. Rules for determining State and local government treatment of charges related to mobile telecommunications services — Inbound Citations

Citations to 4 U.S.C. § 116 as a whole

• 4 U.S.C. § 117(b)

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  (b) 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.
• 4 U.S.C. § 118

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  Sections 116 through 126 of this title do not—
• 4 U.S.C. § 118(2)

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  (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.
• 4 U.S.C. § 123(a)

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  (a) 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.
• 4 U.S.C. § 124

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  In sections 116 through 126 of this title:
• 4 U.S.C. § 124(3)(B)

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  (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 U.S.C. § 125

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  If a court of competent jurisdiction enters a final judgment on the merits that—
• 4 U.S.C. § 125(3)

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  (3) substantially limits or impairs the essential elements of sections 116 through 126 of this title,
• 4 U.S.C. § 126(a)

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  (a) 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.
• 4 U.S.C. § 126(b)

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  (b) 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.