4 USC CHAPTER 4 – THE STATES

http://uscode.house.gov/download/pls/04C4.txt
-CITE-
    4 USC CHAPTER 4 - THE STATES                                01/07/2011

-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.(!1)
    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 (!2)
    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.

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

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

-End-

-CITE-
    4 USC Sec. 101                                              01/07/2011

-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.)

-End-

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    4 USC Sec. 102                                              01/07/2011

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    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.)

-End-

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    4 USC Sec. 103                                              01/07/2011

-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.)

-End-

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    4 USC Sec. 104                                              01/07/2011

-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
      (!1) reports to State taxing authority

-STATUTE-

-STATUTE-
      (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."

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

-End-

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    4 USC Sec. 105                                              01/07/2011

-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."

-End-

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    4 USC Sec. 106                                              01/07/2011

-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.)

-End-

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    4 USC Sec. 107                                              01/07/2011

-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 (!1) therefrom

-STATUTE-

-STATUTE-
      (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".

-FOOTNOTE-
    (!1) So in original. Probably should be "purchasers".

-End-

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    4 USC Sec. 108                                              01/07/2011

-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.)

-End-

-CITE-
    4 USC Sec. 109                                              01/07/2011

-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.)

-End-

-CITE-
    4 USC Sec. 110                                              01/07/2011

-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.

-End-

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    4 USC Sec. 111                                              01/07/2011

-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]."

-End-

-CITE-
    4 USC Sec. 112                                              01/07/2011

-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.

-End-

-CITE-
    4 USC Sec. 113                                              01/07/2011

-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."

-End-

-CITE-
    4 USC Sec. 114                                              01/07/2011

-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 (or any plan, program, or
        arrangement that is in writing, that provides for retirement
        payments in recognition of prior service to be made to a
        retired partner, and that is in effect immediately before
        retirement begins), if such income -
            (i) is part of a series of substantially equal periodic
          payments (not less frequently than annually which may include
          income described in subparagraphs (A) through (H)) 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.

        The fact that payments may be adjusted from time to time
        pursuant to such plan, program, or arrangement to limit total
        disbursements under a predetermined formula, or to provide cost
        of living or similar adjustments, will not cause the periodic
        payments provided under such plan, program, or arrangement to
        fail the "substantially equal periodic payments" test.

      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.
        (4) For purposes of this section, the term "retired partner" is
      an individual who is described as a partner in section 7701(a)(2)
      of the Internal Revenue Code of 1986 and who is retired under
      such individual's partnership agreement.

      (e) (!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.

-SOURCE-
    (Added Pub. L. 104-95, Sec. 1(a), Jan. 10, 1996, 109 Stat. 979;
    amended Pub. L. 109-264, Sec. 1(a), Aug. 3, 2006, 120 Stat. 667.)

-REFTEXT-
                            REFERENCES IN TEXT
      The Internal Revenue Code of 1986, referred to in subsec. (b)(1),
    (4), 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.

-MISC1-
                                AMENDMENTS
      2006 - Subsec. (b)(1)(I). Pub. L. 109-264, Sec. 1(a)(1)-(3),
    inserted "(or any plan, program, or arrangement that is in writing,
    that provides for retirement payments in recognition of prior
    service to be made to a retired partner, and that is in effect
    immediately before retirement begins)" after "section 3121(v)(2)(C)
    of such Code" in introductory provisions, "which may include income
    described in subparagraphs (A) through (H)" after "(not less
    frequently than annually" in cl. (i), and concluding provisions at
    end.
      Subsec. (b)(4). Pub. L. 109-264, Sec. 1(a)(4), which directed the
    addition of par. (4) at end of subsec. (b)(1)(I), was executed by
    adding par. (4) at end of subsec. (b) to reflect the probable
    intent of Congress.

                     EFFECTIVE DATE OF 2006 AMENDMENT
      Pub. L. 109-264, Sec. 1(b), Aug. 3, 2006, 120 Stat. 667, provided
    that: "The amendments made by this section [amending this section]
    apply to amounts received after December 31, 1995."

                              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."

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

-End-

-CITE-
    4 USC Sec. 115                                              01/07/2011

-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]."

-End-

-CITE-
    4 USC Sec. 116                                              01/07/2011

-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 (!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.

      (b) General Exceptions. - This section through (!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 (!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 (!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.

-MISC1-
                 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]."

-FOOTNOTE-
    (!1) So in original. Probably should be followed by "section".

-End-

-CITE-
    4 USC Sec. 117                                              01/07/2011

-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.

-End-

-CITE-
    4 USC Sec. 118                                              01/07/2011

-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.

-End-

-CITE-
    4 USC Sec. 119                                              01/07/2011

-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.

-End-

-CITE-
    4 USC Sec. 120                                              01/07/2011

-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.

-End-

-CITE-
    4 USC Sec. 121                                              01/07/2011

-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) (!1) In General. - A taxing jurisdiction, or a State on
    behalf of any taxing jurisdiction or taxing jurisdictions within
    such State, may -

        (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.

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

-End-

-CITE-
    4 USC Sec. 122                                              01/07/2011

-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.

-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.

-End-

-CITE-
    4 USC Sec. 123                                              01/07/2011

-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.

-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.

-End-

-CITE-
    4 USC Sec. 124                                              01/07/2011

-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.

-End-

-CITE-
    4 USC Sec. 125                                              01/07/2011

-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.

-End-

-CITE-
    4 USC Sec. 126                                              01/07/2011

-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.

-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.

-End-
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