10-45-6.2 Tax on certain mobile telecommunications services.
Tax on certain mobile telecommunications services.
There is hereby imposed a
tax of four percent upon the gross receipts of mobile telecommunications services, as defined in 4
U.S.C. § 124(7) as of January 1, 2002, that originate and terminate in the same state and are billed
to a customer with a place of primary use in this state or are deemed to have originated or been
received in this state and to be billed or charged to a service address in this state if the customer's
place of primary use is located in this state regardless of where the service actually originates or
terminates. Notwithstanding any other provision of this chapter and for purposes of the tax imposed
by this section, the tax imposed upon mobile telecommunication services shall be administered in
accordance with 4 U.S.C. §§ 116-126 as in effect on July 28, 2000.
Source: SL 2002, ch 61, § 1; SL 2003, ch 63, § 4.