Sales Tax State Activity Update - June 2005

Georgia Defines Mobile Telecommunications

A bill has been signed by the Governor that defines certain terms that apply to mobile telecommunications services under the Mobile Telecommunications Sourcing Act (MTSA).

The bill defines the following terms

• Enhanced zip code
• Fee
• FIPS
• Home service provider
• Mobile telecommunications service
• Place of primary use
• Taxing jurisdiction.

The bill also points out that the home service provider is required to state on the customer's bill or invoice the taxing jurisdiction for each tax and fee that is charged to the customer and the amount due to each taxing jurisdiction.

In addition, the home service provider is required to identify each customer's place of primary use and shall provide, at least quarterly, the total number of customers to the Georgia Emergency Management Agency.

Finally, the home service provider much indicate in the report whether it is employing an enhanced zip code methodology to assign street addresses to taxing jurisdictions in order to qualify under the safe harbor provisions under the MTSA.

(HB 470, [Act 134], signed by the Governor 5/6/05, effective 7/1/05)

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