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§ 7203-A. Situs of local sales tax on mobile telecommunications services

Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 72 P.S. Taxation and Fiscal AffairsEffective: July 1, 2002

Purdon's Pennsylvania Statutes and Consolidated Statutes
Title 72 P.S. Taxation and Fiscal Affairs
Chapter 5. Tax Reform Code of 1971 (Refs & Annos)
Article II-a. Special Situs for Local Sales Tax (Refs & Annos)
Effective: July 1, 2002
72 P.S. § 7203-A
§ 7203-A. Situs of local sales tax on mobile telecommunications services
Currentness
(a) For purposes of this article only, the situs of the sales or use of mobile telecommunications services which are deemed to be provided to a customer by a home service provider under section 117(a) and (b) of the Mobile Telecommunications Sourcing Act (4 U.S.C. § 116) shall be the customer's place of primary use regardless of where the mobile telecommunications services originate, terminate or pass through.
(b) For purposes of this section, words and phrases used in this section shall have the meanings given to them in the Mobile Telecommunications Sourcing Act.

Credits

1971, March 4, P.L. 6, No. 2, art. II-A, § 203-A, added 2002, June 29, P.L. 559, No. 89, § 7, effective July 1, 2002.
72 P.S. § 7203-A, PA ST 72 P.S. § 7203-A
Current through Act 10 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
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