SCS HB 1890 -- SALES/USE TAX:  MOBILE TELECOMMUNICATIONS

This bill brings Missouri into compliance with the federal Mobile
Telecommunications Sourcing Act.

The bill establishes the source location of mobile
telecommunications services for purposes of local sales and use
taxation.  The source location will be the primary area of use by
the customer and not the location of the provider of the
telecommunication service.

The bill also provides special rules for error corrections
requested by customers of mobile telecommunications service.

The bill contains an emergency clause and will be effective on
August 1, 2002.

Missouri House of Representatives
Last Updated October 11, 2002 at 9:02 am