{"identifier":"/us/usc/t47/s1510","title":47,"num":"\u00a7\u202f1510.","heading":"Wireless telecommunications tax and fee collection fairness","text":"\u00a7\u202f1510.\nWireless telecommunications tax and fee collection fairness\n(a)\nShort title\nThis section may be cited as the \u201cWireless Telecommunications Tax and Fee Collection Fairness Act\u201d.\n(b)\nDefinitions\nIn this section:\n(1)\nFinancial transaction\nThe term \u201cfinancial transaction\u201d 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.\n(2)\nLocal jurisdiction\nThe term \u201clocal jurisdiction\u201d means a political subdivision of a State.\n(3)\nState\nThe term \u201cState\u201d means any of the several States, the District of Columbia, and any territory or possession of the United States.\n(4)\nState or local jurisdiction\nThe term \u201cState or local jurisdiction\u201d 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.\n(5)\nWireless telecommunications service\nThe term \u201cwireless telecommunications service\u201d means a commercial mobile radio service, as defined in section 20.3 of title 47, Code of Federal Regulations, or any successor thereto.\n(c)\nFinancial transaction requirement\n(1)\nIn general\nA 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.\n(2)\nRule of construction\nNothing 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.\n(d)\nEnforcement\n(1)\nPrivate right of action\nAny 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.\n(2)\nJurisdiction of district courts\nNotwithstanding\nsection 1341 of title 28","url":"https://projectusc.org/usc/t47/s1510.html","content":[{"t":"sec","id":"/us/usc/t47/s1510","children":[{"t":"num","text":"\u00a7\u202f1510."},{"t":"heading","text":"Wireless telecommunications tax and fee collection fairness"},{"t":"subsec","id":"/us/usc/t47/s1510/a","children":[{"t":"num","text":"(a)"},{"t":"heading","text":"Short title"},{"t":"content","children":[{"t":"p","text":"This section may be cited as the \u201cWireless Telecommunications Tax and Fee Collection Fairness Act\u201d.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"subsec","id":"/us/usc/t47/s1510/b","children":[{"t":"num","text":"(b)"},{"t":"heading","text":"Definitions"},{"t":"chapeau","text":"In this section:"},{"t":"para","id":"/us/usc/t47/s1510/b/1","children":[{"t":"num","text":"(1)"},{"t":"heading","text":"Financial transaction"},{"t":"content","children":[{"t":"p","text":"The term \u201cfinancial transaction\u201d 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.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"para","id":"/us/usc/t47/s1510/b/2","children":[{"t":"num","text":"(2)"},{"t":"heading","text":"Local jurisdiction"},{"t":"content","children":[{"t":"p","text":"The term \u201clocal jurisdiction\u201d means a political subdivision of a State.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"para","id":"/us/usc/t47/s1510/b/3","children":[{"t":"num","text":"(3)"},{"t":"heading","text":"State"},{"t":"content","children":[{"t":"p","text":"The term \u201cState\u201d means any of the several States, the District of Columbia, and any territory or possession of the United States.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"para","id":"/us/usc/t47/s1510/b/4","children":[{"t":"num","text":"(4)"},{"t":"heading","text":"State or local jurisdiction"},{"t":"content","children":[{"t":"p","text":"The term \u201cState or local jurisdiction\u201d 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.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"para","id":"/us/usc/t47/s1510/b/5","children":[{"t":"num","text":"(5)"},{"t":"heading","text":"Wireless telecommunications service"},{"t":"content","children":[{"t":"p","text":"The term \u201cwireless telecommunications service\u201d means a commercial mobile radio service, as defined in section 20.3 of title 47, Code of Federal Regulations, or any successor thereto.","tail":"\n"}],"tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"subsec","id":"/us/usc/t47/s1510/c","children":[{"t":"num","text":"(c)"},{"t":"heading","text":"Financial transaction requirement"},{"t":"para","id":"/us/usc/t47/s1510/c/1","children":[{"t":"num","text":"(1)"},{"t":"heading","text":"In general"},{"t":"content","children":[{"t":"p","text":"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.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"para","id":"/us/usc/t47/s1510/c/2","children":[{"t":"num","text":"(2)"},{"t":"heading","text":"Rule of construction"},{"t":"content","children":[{"t":"p","text":"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.","tail":"\n"}],"tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"subsec","id":"/us/usc/t47/s1510/d","children":[{"t":"num","text":"(d)"},{"t":"heading","text":"Enforcement"},{"t":"para","id":"/us/usc/t47/s1510/d/1","children":[{"t":"num","text":"(1)"},{"t":"heading","text":"Private right of action"},{"t":"content","children":[{"t":"p","text":"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.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"para","id":"/us/usc/t47/s1510/d/2","children":[{"t":"num","text":"(2)"},{"t":"heading","text":"Jurisdiction of district courts"},{"t":"content","children":[{"t":"p","text":"Notwithstanding ","children":[{"t":"ref","text":"section 1341 of title 28","href":"/us/usc/t28/s1341","tail":", 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)."}],"tail":"\n"}],"tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"text","text":"\n"}]}]}