247.1
. (a) The Mobile Telecommunications Sourcing Act (Public Law
106-252) was enacted for the purpose of establishing nationwide
uniform sourcing rules for the imposition of state and local taxes,
fees, and surcharges on mobile telecommunications services. In order
to establish a single, uniform sourcing rule, the federal act
partially preempted state and local law imposing taxes, fees, and
surcharges on a mobile telecommunications services customer whose
place of primary use is outside of the state in which the state and
local taxes, fees, or surcharges are imposed.
(b) In accordance with the Mobile Telecommunications Sourcing Act,
which is incorporated herein by reference, and notwithstanding
Sections 275.6, 276.5, 280, 431, 879, and 2881, the surcharges or
fees under these sections do not apply to any charges for mobile
telecommunications services billed to a customer where those services
are provided, or deemed provided, to a customer whose place of
primary use is outside this state. Mobile telecommunications services
shall be deemed provided by a customer's home service provider to
the customer if those services are provided in a taxing jurisdiction
to the customer, and the charges for those services are billed by or
for the customer's home service provider.
(c) For purposes of this section:
(1) "Charges for mobile telecommunications services" means any
charge for, or associated with, the provision of commercial mobile
radio service, as defined in Section 216.8, 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 a home service provider.
(2) "Customer" means either (A) the person or entity that
contracts with the home service provider for mobile
telecommunications services, or (B) if the end user of mobile
telecommunications services is not the contracting party, the end
user of the mobile telecommunications service. This paragraph applies
only for the purpose of determining the place of primary use. The
term "customer" does not include either (A) a reseller of mobile
telecommunications service, or (B) a serving carrier under an
arrangement to serve the customer outside the home service provider's
licensed service area.
(3) "Home service provider" means the facilities-based carrier or
reseller with which the customer contracts for the provision of
mobile telecommunications services.
(4) "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.
(5) "Mobile telecommunications service" means commercial mobile
radio service, as defined in Section 216.8.
(6) "Place of primary use" means the street address representative
of where the customer's use of the mobile telecommunications service
primarily occurs, that must be:
(A) The residential street address or the primary business street
address of the customer.
(B) Within the licensed area of the home service provider.
(7) (A) "Reseller" means a provider who purchases
telecommunications services from another telecommunications service
provider and then resells the services, or uses the services as a
component part of, or integrates the purchased services into a mobile
telecommunications service.
(B) "Reseller" 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.
(8) "Serving carrier" means a facilities-based carrier providing
mobile telecommunications service to a customer outside a home
service provider's or reseller's licensed area.
(9) "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.