---
kind: "section"
citation: "4 U.S.C. § 117"
title: "4"
title_heading: "Flag and Seal, Seat of Government, and the States"
number: "117"
heading: "Sourcing rules"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/4/117"
units:
  - "Chapter 4 — The States"
---

# §117. Sourcing rules

- (a) **Treatment of Charges for Mobile Telecommunications Services.—** Notwithstanding the law of any [State](/usc/4/110.md?p=d) or political subdivision of any [State](/usc/4/110.md?p=d), [mobile telecommunications services](/usc/4/124.md?p=7) provided in a [taxing jurisdiction](/usc/4/124.md?p=12) to a [customer](/usc/4/124.md?p=2-A), the charges for which are billed by or for the [customer](/usc/4/124.md?p=2-A)’s [home service provider](/usc/4/124.md?p=5), shall be deemed to be provided by the [customer](/usc/4/124.md?p=2-A)’s [home service provider](/usc/4/124.md?p=5).
- (b) **Jurisdiction.—** All [charges for mobile telecommunications services](/usc/4/124.md?p=1) that are deemed to be provided by the [customer](/usc/4/124.md?p=2-A)’s [home service provider](/usc/4/124.md?p=5) under sections [116](/usc/4/116.md) through [126](/usc/4/126.md) of this title are authorized to be subjected to tax, charge, or fee by the [taxing jurisdictions](/usc/4/124.md?p=12) whose territorial limits encompass the [customer](/usc/4/124.md?p=2-A)’s [place of primary use](/usc/4/124.md?p=8), regardless of where the mobile telecommunication services originate, terminate, or pass through, and no other [taxing jurisdiction](/usc/4/124.md?p=12) may impose taxes, charges, or fees on charges for such [mobile telecommunications services](/usc/4/124.md?p=7).

## Source credit

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

## Notes

### Statutory Notes and Related Subsidiaries

### 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.