[Congressional Bills 106th Congress]
[From the U.S. Government Publishing Office]
[H.R. 4391 Enrolled Bill (ENR)]
H.R.4391
One Hundred Sixth Congress
of the
United States of America
AT THE SECOND SESSION
Begun and held at the City of Washington on Monday,
the twenty-fourth day of January, two thousand
An Act
To amend title 4 of the United States Code to establish sourcing
requirements for State and local taxation of mobile telecommunication
services.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,

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This Act may be cited as the ``Mobile Telecommunications Sourcing
Act''.

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(a) Effective Date.--Except as provided in subsection (b), this Act
and the amendment made by this Act shall take effect on the date of the
enactment of this Act.
(b) Application of Act.--The amendment made by this Act shall apply
only to customer bills issued after the first day of the first month
beginning more than 2 years after the date of the enactment of this
Act.
Speaker of the House of Representatives.
Vice President of the United States and
President of the Senate.

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Mobile Telecommunications Sourcing Act — HR. 4391

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