Texas § HS.771.0735 - SOURCING OF CHARGES FOR MOBILE TELECOMMUNICATIONS SERVICES
Full text of Texas The Texas Constitution § HS.771.0735 — SOURCING OF CHARGES FOR MOBILE TELECOMMUNICATIONS SERVICES, with citation guidance and answers to common questions.
§ HS.771.0735. SOURCING OF CHARGES FOR MOBILE TELECOMMUNICATIONS SERVICES
SOURCING OF CHARGES FOR MOBILE TELECOMMUNICATIONS SERVICES. The federal Mobile Telecommunications Sourcing Act (4 U.S.C. Sections 116-126) governs the sourcing of charges for mobile telecommunications services. In accordance with that Act: (1) mobile telecommunications services provided in a taxing jurisdiction to a customer, the charges for which are billed by or for the customer's home service provider, shall be deemed to be provided by the customer's home service provider; (2) all charges for mobile telecommunications services that are deemed to be provided by the customer's home service provider in accordance with the Act are authorized to be subjected to tax, charge, or fee by the taxing jurisdictions whose territorial limits encompass the customer's place of primary use, regardless of where the mobile telecommunications services originate, terminate, or pass through, and no other taxing jurisdiction may impose taxes, charges, or fees on charges for such mobile telecommunications services; and (3) the fee and the surcharge imposed on wireless telecommunications bills shall be administered in accordance with Section 151.061 , Tax Code. Added by Acts 2001, 77th Leg., ch. 370, Sec. 4, eff. Aug. 1, 2002. Amended by: Acts 2011, 82nd Leg., 1st C.S., Ch. 4 (S.B. 1 ), Sec. 73.07, eff. September 28, 2011.
Source: official Texas text · Last verified 2026-08-27
Frequently Asked Questions About Texas § HS.771.0735
What does The Texas Constitution § HS.771.0735 cover?
Section HS.771.0735 ("SOURCING OF CHARGES FOR MOBILE TELECOMMUNICATIONS SERVICES") is part of the The Texas Constitution, the codified statutory law of Texas. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Texas § HS.771.0735?
A common citation format is "The Texas Constitution § HS.771.0735" (Texas). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Texas law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Texas official source linked on this page or consult a licensed Texas attorney.
How does Texas § HS.771.0735 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Texas can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Texas.