Title 47 — Telecommunications
Chapter 14 — Making Opportunities for Broadband Investment and Limiting Excessive and Needless Obstacles to Wireless
§ 1510. Wireless telecommunications tax and fee collection fairness
Statutory text
Short title
This section may be cited as the “Wireless Telecommunications Tax and Fee Collection Fairness Act”.
Definitions
In this section:
Financial transaction
The term “financial transaction” means a transaction in which the purchaser or user of a wireless telecommunications service upon whom a tax, fee, or surcharge is imposed gives cash, credit, or any other exchange of monetary value or consideration to the person who is required to collect or remit the tax, fee, or surcharge.
Local jurisdiction
The term “local jurisdiction” means a political subdivision of a State.
State
The term “State” means any of the several States, the District of Columbia, and any territory or possession of the United States.
State or local jurisdiction
The term “State or local jurisdiction” includes any governmental entity or person acting on behalf of a State or local jurisdiction that has the authority to assess, impose, levy, or collect taxes or fees.
Wireless telecommunications service
The term “wireless telecommunications service” means a commercial mobile radio service, as defined in section 20.3 of title 47, Code of Federal Regulations, or any successor thereto.
Financial transaction requirement
In general
A State, or a local jurisdiction of a State, may not require a person who is neither a resident of such State or local jurisdiction nor an entity having its principal place of business in such State or local jurisdiction to collect from, or remit on behalf of, any other person a State or local tax, fee, or surcharge imposed on a purchaser or user with respect to the purchase or use of any wireless telecommunications service within the State unless the collection or remittance is in connection with a financial transaction.
Rule of construction
Nothing in this subsection shall be construed to affect the right of a State or local jurisdiction to require the collection of any tax, fee, or surcharge in connection with a financial transaction.
Enforcement
Private right of action
Any person aggrieved by a violation of subsection (c) may bring a civil action in an appropriate district court of the United States for equitable relief in accordance with paragraph (2) of this subsection.
Jurisdiction of district courts
Notwithstanding section 1341 of title 28, or the constitution or laws of any State, the district courts of the United States shall have jurisdiction, without regard to the amount in controversy or citizenship of the parties, to grant such mandatory or prohibitive injunctive relief, interim equitable relief, and declaratory judgments as may be necessary to prevent, restrain, or terminate any acts in violation of subsection (c).
Legislative history
Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.
Financial Services and General Government Appropriations Act, 2018
Pub. L. 115–141 div. P title VI § 620 · 132 Stat. 348
Enacted · 47 U.S.C. § 1510
(Pub. L. 115–141, div. P, title VI, § 620, Mar. 23, 2018, 132 Stat. 1114.)
Source evidence
Code source credit
(Pub. L. 115–141, div. P, title VI, § 620, Mar. 23, 2018, 132 Stat. 1114.)Enacted provision · exact public law section
Sec. 620. In addition to amounts made available in prior fiscal years, the Public Company Accounting Oversight Board (Board) shall have authority to obligate funds for the scholarship program established by section 109(c)(2) of the Sarbanes-Oxley Act of 2002 (Public Law 107–204) in an amount not to exceed $1,000,000 of funds collected by the Board between January 1, 2017 and December 31, 2017, including accrued interest, as a result of the assessment of monetary penalties. Funds available for obligation in fiscal year 2018 shall remain available until expended.
1 of 1 references resolved to an enrolled provision
Credits
(Pub. L. 115–141, div. P, title VI, § 620, , 132 Stat. 1114.)