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S 1261 114th Congress Senate Taxation Civil actions and liability Sales and excise taxes State and local taxation Tax administration and collection, taxpayers Telephone and wireless communication User charges and fees

Wireless Telecommunications Tax and Fee Collection Fairness Act of 2015

Introduced: May 7, 2015 See on congress.gov
This bill died when the 114th Congress ended
It never became law before the 114th Congress (2015–2016) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
May 7, 2015
Read twice and referred to the Committee on Commerce, Science, and Transportation.
May 7, 2015
Introduced in Senate
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 Plain-English summary Congressional Research Service

Wireless Telecommunications Tax and Fee Collection Fairness Act of 2015

Prohibits a state or a local jurisdiction from requiring a person to collect from, or remit on behalf of, any other person a state or local tax, fee, or surcharge imposed on the purchase or use of any wireless telecommunications service within the state unless the collection or remittance is in connection with a financial transaction between: (1) the person that the state or local jurisdiction requires to collect or remit the tax, fee, or surcharge; and (2) the purchaser or user of the wireless telecommunications service. Allows any person who is aggrieved by a violation of such prohibition to bring a civil action in U.S. district court for equitable relief.

What's happening now May 7, 2015

Read twice and referred to the Committee on Commerce, Science, and Transportation.

 Related & companion bills 2
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
Cite this page click to expand
APA
U.S. Congress. (2026). S. 1261: Wireless Telecommunications Tax and Fee Collection Fairness Act of 2015. 114th Congress. Open America. https://openamerica.io/bill/114-S-1261/
MLA
"S. 1261: Wireless Telecommunications Tax and Fee Collection Fairness Act of 2015." 114th Congress, 2026, Open America, https://openamerica.io/bill/114-S-1261/.
Bluebook (legal)
S. 1261, 114th Cong. (2026), https://openamerica.io/bill/114-S-1261/.
Markdown link
[S. 1261: Wireless Telecommunications Tax and Fee Collection Fairness Act of 2015](https://openamerica.io/bill/114-S-1261/)
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