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Version 00 · Introduced in House · May 8, 2000
Mobile Telecommunications Sourcing Act - Amends Federal provisions concerning tax authority to deem mobile telecommunications services provided in a taxing jurisdiction as provided by the customer's home service provider. Subjects charges for such services to taxation by the taxing jurisdiction whose territorial limits encompass the customer's place of primary use, regardless of where the services originate, terminate, or pass through. Prohibits any other taxing jurisdiction from imposing any tax, charge, or fee for such services.Authorizes a State or a designated database provider to provide an electronic database to a home service provider in a format which designates for each street address the appropriate taxing jurisdiction as identified by a nationwide standard numeric code. Requires the State or designated database provider to provide notice of the availability of such electronic database, as well as subsequent revisions thereto. Holds harmless from any fee liability a home service provider that uses such database. Holds a provider harmless from any such liability in the absence of such a database if the provider employs an enhanced zip code to assign each street address to a specific taxing jurisdiction and exercises due diligence to ensure that each address is assigned to the correct taxing jurisdiction. Requires one specific taxing jurisdiction to be assigned when an enhanced zip code overlaps boundaries of different taxing jurisdictions. Terminates the authority to use the enhanced zip code on the later of: (1) 18 months after the nationwide standard numeric code has been approved; or (2) six months after a such electronic database is provided.Authorizes a taxing jurisdiction, or a State acting on behalf of such jurisdiction: (1) to determine the place of primary use for purposes of appropriate taxing authority; and (2) if necessary, to notify a home service provider to change the assignment of a taxing authority to reflect the appropriate place of primary use. Authorizes a taxing jurisdiction to require the home service provider to obtain and maintain the customer's place of primary use for taxing purposes. Provides transition provisions and special rules.
People & committees
Rep. Hyde, Henry J. [R-IL-6] · R–IL
Legislative record
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Became Public Law No: 106-252.
Became Public Law No: 106-252.
Signed by President.
Signed by President.
Presented to President.
Presented to President.
Message on Senate action sent to the House.
Passed Senate without amendment by Unanimous Consent. (consideration: CR S6812-6813)
Passed/agreed to in Senate: Passed Senate without amendment by Unanimous Consent.(consideration: CR S6812-6813)
Received in the Senate, read twice.
The title of the measure was amended. Agreed to without objection.
Motion to reconsider laid on the table Agreed to without objection.
On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H5741-5743)
Passed/agreed to in House: On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote.(text: CR H5741-5743)
DEBATE - The House proceeded with forty minutes of debate on H.R. 4391.
Considered under suspension of the rules. (consideration: CR H5741-5744)
Mr. Gekas moved to suspend the rules and pass the bill, as amended.
Placed on the Union Calendar, Calendar No. 403.
Reported (Amended) by the Committee on Judiciary. H. Rept. 106-719.
Reported (Amended) by the Committee on Judiciary. H. Rept. 106-719.
Ordered to be Reported (Amended) by Voice Vote.
Committee Consideration and Mark-up Session Held.
Forwarded by Subcommittee to Full Committee (Amended) by Voice Vote.
Subcommittee Consideration and Mark-up Session Held.
Referred to the Subcommittee on Commercial and Administrative Law.
Referred to the House Committee on the Judiciary.
Introduced in House
Introduced in House
Primary sources
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Source last updated: Apr 7, 2025. Consult Congress.gov for the current record.
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Analyze H.R.4391 as objectively as possible. Explain its main provisions, who would be affected, possible benefits and harms, implementation, exceptions, and uncertainties. Present the strongest arguments for and against it, and identify evidence needed to assess its public impact.
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