[§239-24]  Effect of customer's failure toprovide its place of primary use; effect of aggregation or segregation ofcharges.  (a)  Nothing in this chapter modifies, impairs, supersedes, orauthorizes the modification, impairment, or supersession of any law allowing ataxing jurisdiction to collect a tax, charge, or fee from a customer that hasfailed to provide its place of primary use.

(b)  If a taxing jurisdiction does nototherwise subject charges for mobile telecommunications services to taxationand if these charges are aggregated with and not separately stated from chargesthat are subject to taxation, then the charges for nontaxable mobiletelecommunications services may be subject to taxation unless the home serviceprovider can reasonably identify charges not subject to the tax, charge, or feefrom its books and records that are kept in the regular course of business.

(c)  If a taxing jurisdiction does not subjectcharges for mobile telecommunications services to taxation, a customer may notrely upon the nontaxability of charges for mobile telecommunications servicesunless the customer's home service provider separately states the charges fornontaxable mobile telecommunications services from taxable charges or the homeservice provider elects, after receiving a written request from the customer inthe form required by the provider, to provide verifiable data based upon thehome service provider's books and records that are kept in the regular courseof business that reasonably identifies the nontaxable charges.

(d)  A home service provider shall beresponsible for obtaining and maintaining the customer's place of primary use. Subject to a determination by the department that the customer's place ofprimary use does not reflect the correct taxing jurisdiction, and if the homeservice provider's reliance on information provided by its customer is in goodfaith, a home service provider may rely on the applicable residential orbusiness street address supplied by the customer and the home service providershall not be held liable for any additional taxes, charges, or fees that arepassed on to the customer as a separate itemized charge; provided that a homeservice provider may treat the address used by the home service provider fortax purposes under a service contract or agreement in effect on July 28, 2002,as the customer's place of primary use for the remaining term of the contractor agreement, excluding any renewal of the contract or agreement. [L 2002, c209, pt of §2]