Mobile Telecommunications Sourcing Act
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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.
Became Public Law No: 106-252.
- Engrossed in House Formatted Text PDF
- Enrolled Bill Formatted Text PDF
- Introduced in House Formatted Text PDF
- Public Law Formatted Text PDF
- Received in Senate Formatted Text PDF
- Reported in House Formatted Text PDF
Cite this page
U.S. Congress. (2026). H.R. 4391: Mobile Telecommunications Sourcing Act. 106th Congress. Open America. https://openamerica.io/bill/106-HR-4391/
"H.R. 4391: Mobile Telecommunications Sourcing Act." 106th Congress, 2026, Open America, https://openamerica.io/bill/106-HR-4391/.
H.R. 4391, 106th Cong. (2026), https://openamerica.io/bill/106-HR-4391/.
[H.R. 4391: Mobile Telecommunications Sourcing Act](https://openamerica.io/bill/106-HR-4391/)