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2002 SESSION
SB 122 Local tax on mobile telecommunications services.
Introduced by: Walter A. Stosch | all patrons ... notes | add to my profiles
SUMMARY AS PASSED: (all summaries)
Local tax on mobile telecommunications services. Incorporates uniform federal sourcing laws that determine which jurisdictions may impose taxes on local mobile telecommunications services. Beginning August 1, 2002, federal law provides that taxes on mobile telecommunications services may be imposed by a jurisdiction only if the customer's place of primary use is within the jurisdiction. The "place of primary use" is defined as the street address representative of where the customer's use of the mobile telecommunications service primarily occurs, which must be the residential street address or the primary business street address of the customer and within the licensed service area of the provider of the telecommunications service.
FULL TEXT
- 01/09/02 Senate: Presented & ordered printed, prefiled 01/07/02 024066540 pdf
- 02/21/02 Senate: Bill text as passed Senate and House (SB122ER) pdf | impact statement
- 03/06/02 Governor: Acts of Assembly Chapter text (CHAP0068) pdf
HISTORY
- 01/09/02 Senate: Presented & ordered printed, prefiled 01/07/02 024066540
- 01/09/02 Senate: Referred to Committee on Commerce and Labor
- 01/14/02 Senate: Reported from Commerce and Labor (15-Y 0-N)
- 01/16/02 Senate: Constitutional reading dispensed (40-Y 0-N)
- 01/16/02 Senate: VOTE: CONST. RDG. DISPENSED R (40-Y 0-N)
- 01/17/02 Senate: Read second time and engrossed
- 01/18/02 Senate: Read third time and passed Senate (39-Y 0-N)
- 01/18/02 Senate: VOTE: PASSAGE R (39-Y 0-N)
- 01/18/02 Senate: Communicated to House
- 01/28/02 House: Placed on Calendar
- 01/28/02 House: Read first time
- 01/28/02 House: Referred to Committee on Commerce and Labor
- 02/14/02 House: Reported from Commerce and Labor (22-Y 0-N)
- 02/18/02 House: Read second time
- 02/19/02 House: Read third time
- 02/19/02 House: Passed House BLOCK VOTE (100-Y 0-N)
- 02/19/02 House: VOTE: BLOCK VOTE PASSAGE (100-Y 0-N)
- 02/21/02 Senate: Bill text as passed Senate and House (SB122ER)
- 02/22/02 Senate: Enrolled
- 02/22/02 House: Signed by Speaker
- 02/22/02 Senate: Signed by President
- 03/04/02 Governor: Approved by Governor-Chapter 68 (effective - see bill)
- 03/06/02 Governor: Acts of Assembly Chapter text (CHAP0068)