Texas Health and Safety Code 771.0735 – Sourcing of Charges for Mobile Telecommunications Services
Terms Used In Texas Health and Safety Code 771.0735
- Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
The federal Mobile Telecommunications Sourcing Act (4 U.S.C. Sections 116-126) governs the sourcing of charges for mobile telecommunications services. In accordance with that Act:
(1) 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;
(2) all charges for mobile telecommunications services that are deemed to be provided by the customer’s home service provider in accordance with the Act 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 telecommunications services originate, terminate, or pass through, and no other taxing jurisdiction may impose taxes, charges, or fees on charges for such mobile telecommunications services; and
(3) the fee and the surcharge imposed on wireless telecommunications bills shall be administered in accordance with § 151.061, Tax Code.