42-5034.01. Mobile telecommunications services; definitions

A. For purposes of any tax that is levied and collected under this chapter relating to mobile telecommunications services, the department 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 A 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 consumer 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 consumer has reasonably exercised the rights and procedures prescribed in this section.

E. For 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.