Under this act, the taxable definition of telecommunication service has been amended to include mobile telecommunications services. The provisions of the federal Mobile Telecommunications Sourcing Act (P.L. 106-252), effective August 1, 2002, states that a customer’s home service provider will be subject to the states sales and use tax regardless of where transmissions originate or terminate within the home service provider’s licensed service area. This act determines that mobile communications services are taxable at the location of the customer’s “primary place of use”. This is the residential or business address of the customer, which must be located in the service provider’s licensed service area.
Forty-nine of the fifty states, including the District of Columbia, have enacted legislation which complies with the MTSA. Montana was the only state which chose not to conform. The governor vetoed the legislation to avoid raising taxes in the state. Maryland and West Virginia used non-legislative action to comply. West Virginia did not have a mobile telecommunications tax so they reorganized their current usage fee structure to accommodate for accordance with the Act.
Alabama H.B. 62, effective January 25, 2002.
Alaska H.B. 355, effective August 1, 2002 (TaxDay 07-08-02 AK Item #S.7).
Arizona H.B. 2542, effective August 1, 2002.
Arkansas S.B. 309, effective August 1, 2002.
California S.B. 896, effective Jan 1, 2002, adopted for services billed after July 31, 2002.
Colorado H.B. 1208, effective August 1, 2002.
Connecticut H.B. 3885, effective August 1, 2002.
Delaware H.B. 492, effective August 1, 2002.
District of Columbia DCA 14-755, effective July 23, 2002.
Florida S.B. 1338, effective August 1, 2002.
Georgia H.B. 1443, effective May 14, 2002.
Hawaii H.B. 1684, effective June 28, 2002.
Idaho S.B. 1477, effective August 1, 2002.
Illinois S.B. 88, effective August 1, 2002.
Indiana S.B. 52, effective August 1, 2002.
Iowa H.F. 736, effective July 1, 2001.
Kansas S.B. 372, effective August 1, 2002.
Kentucky H.B. 634, effective August 1, 2002.
Louisiana H.B. 1391, effective August 2, 2002.
Maine S.B. 667, effective April 1, 2002.
Maryland Reg. Sec. 03.06.01.40, proposed August 23, 2002.
Massachusetts H.B. 5250, August 1, 2002.
Michigan S.B. 824, effective June 21, 2002. (TaxDay 06/27/2002 MI News- #S.5)
Minnesota H.F. 1a, effective August 1, 2001.
Mississippi S.B. 3120, effective August 1, 2002.
Missouri H.B. 1890, effective August 1, 2002.
Nebraska L.B. 947, effective August 1, 2002.
Nevada S.B. 563, effect August 1, 2002.
New Hampshire Ch. 219 (H.B. 1451), effective August 1, 2002.
New Jersey A.B. 2513, effective July 1, 2002.
New Mexico H.B. 299, effective August 1, 2002.
New York H.B. 9762, effective August 2, 2002.
North Carolina H.B. 1521, effective August 1, 2002.
North Dakota H.B. 1479, effective August 1, 2002.
Ohio S.B. 143, effective August 1, 2002.
Oklahoma H.B. 1081, effective August 1, 2002.
Pennsylvania H.B. 1848, effective August 1, 2002 (TaxDay 07-02-02 Item #S.13)
Rhode Island H.B. 7732, effective August 2, 2002.
South Carolina H.B. 3885, effective September 1, 2001
South Dakota S.B. 36, effective August 1, 2002.
Tennessee S.B. 2812, effective May 2, 2002.
Texas S.B. 1497, effective August 1, 2002.
Utah Ch. 320 (S.B. 153), effective July 1, 2002.
Vermont H.B. 771, effective June 21, 2002.
Virginia S.B. 122, effective August 1, 2002.
Washington S.B. 6539, effective August 1, 2002.
West Virginia see above
Wisconsin A.B. 1, effective August 1, 2002.
Wyoming H.B. 139, effective August 1, 2002.