42-6007

42-6007. Mobile telecommunications services;
definitions

A. Any city or town that levies and collects a tax with respect to mobile
telecommunications services shall levy and collect the tax pursuant to the requirements
of the mobile telecommunications sourcing act (P.L. 106-252; 114 Stat. 626; 4 United
States Code sections 116 through 126).

B. If a home service provider charges a customer an amount of tax for mobile
telecommunications services and the customer believes that the charge is incorrect, the
customer shall notify the home service provider in writing of the contested charge. The
written notification shall include the customer's account name and number, the street
address for the customer's primary place of use, a description of the contested charge
and other information that the home service provider reasonably requires to process the
notification.

C. The home service provider has sixty days from the date of the postmark on the
notification prescribed in subsection B to review the customer's account records and any
electronic database or enhanced zip code that is used pursuant to the mobile
telecommunications sourcing act (P.L. 106-252; 114 Stat. 626; 4 United States Code
sections 116 through 126). After the review, the home service provider shall determine
the correct amount to charge the customer and shall issue a refund or credit to the
customer if any incorrect charges were collected during the previous two years.

D. The procedures in this section are the first course of remedy available to any
customer seeking correction of assignment of place of primary use or taxing jurisdiction
or a refund of or other compensation for taxes assessed or other charges erroneously
collected by the home service provider under this section. No cause of action based on a
dispute arising from the collection of taxes by the home service provider under this
section shall accrue until that customer has reasonably exercised the rights and
procedures prescribed in this section.

E. For the purposes of this section:

1. "Customer" means a person or entity that contracts with a home service provider
for mobile telecommunications services. Customer does not include a reseller of mobile
telecommunications services or a serving carrier that is under an arrangement to serve
the customer outside the home service provider's licensed service area.

2. "Home service provider" means a facilities based carrier or reseller that
provides mobile telecommunications services to a customer.

3. "Mobile telecommunications services" means commercial mobile radio service as
defined in 47 Code of Federal Regulations section 20.3 in effect on June 1, 1999.

4. "Place of primary use" means an address that is within the licensed service area
of the home service provider and that is the customer's residential or primary business
street address where the customer's use of mobile telecommunications service primarily
occurs.