Montana Code 15-53-131. Mobile telecommunications services
15-53-131. (Temporary) Mobile telecommunications services. (1) Mobile telecommunications services provided in this state to a customer for which the charges are billed by or for the customer’s home service provider are considered to be provided by the customer’s home service provider.
Terms Used In Montana Code 15-53-131
- Charges for mobile telecommunications services: means any charge for, or associated with, the provision of commercial mobile radio service, as defined in 47 C. See Montana Code 15-53-129
- Home service provider: means the facilities-based carrier or reseller that the customer contracts with for the provision of mobile telecommunications services. See Montana Code 15-53-129
- Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
- Mobile telecommunications services: means commercial mobile radio service, as defined in 47 C. See Montana Code 15-53-129
- Place of primary use: means the street address for the premises where the customer's use of telecommunications services primarily occurs, which must be the residential street address or the primary business street address of the customer. See Montana Code 15-53-129
- Process: means a writ or summons issued in the course of judicial proceedings. See Montana Code 1-1-202
- State: when applied to the different parts of the United States, includes the District of Columbia and the territories. See Montana Code 1-1-201
- Writing: includes printing. See Montana Code 1-1-203
(2)All charges for mobile telecommunications services that are considered to be provided by the customer’s home service provider may be subject to tax in this state if the customer’s place of primary use is located within this state, regardless of where the mobile telecommunications services originate, terminate, or pass through.
(3)The definitions and provisions of the federal Mobile Telecommunications Sourcing Act, 4 U.S.C. § 116 through 126, are incorporated into this section by reference.
(4)(a) If a customer believes that an amount of tax or assignment of place of primary use or taxing jurisdiction included on a bill is erroneous, the customer shall notify the home service provider in writing. The customer shall include in the written notification the street address for the customer’s place of primary use, the account name and number for which the customer seeks a correction of the tax assignment, a description of the error asserted by the customer, and any other information that the home service provider reasonably requires to process the request. Within 60 days of receiving a notice, the home service provider shall review its records and the electronic database or enhanced zip code used to determine the customer’s taxing jurisdiction. If the review shows that the amount of tax, assignment of place of primary use, or taxing jurisdiction is in error, the home service provider shall correct the error and refund or credit the amount of tax erroneously collected from the customer for a period of up to 2 years. If the review shows that the amount of tax, assignment of place of primary use, or taxing jurisdiction is correct, the home service provider shall provide a written explanation to the customer.
(b)The procedures set forth in subsection (4)(a) are the first course of remedy available to customers seeking correction of assignment of place of primary use or taxing jurisdiction or seeking a refund of or other compensation for taxes erroneously collected by the home service provider, and a cause of action based upon a dispute arising from those taxes does not accrue, to the extent otherwise permitted by law, until a customer has reasonably exercised the rights and procedures set forth in this subsection (4). (Terminates on occurrence of contingency–sec. 8, Ch. 515, L. 2003.)