Vermont § 9782 - Mobile telecommunications sourcing
Full text of Vermont Vermont Statutes Online § 9782 — Mobile telecommunications sourcing, with citation guidance and answers to common questions.
§ 9782. Mobile telecommunications sourcing
- (a) Mobile telecommunications services shall be sourced according to the provisions of
the federal Mobile Telecommunications Sourcing Act, 4 U.S.C. §§ 116-126. The definitions and provisions of such Act are hereby incorporated into this section
by reference. (b)(1) If charges for nontaxable mobile telecommunications service are aggregated with and
not separately stated from charges for taxable service, then all charges are subject
to taxation, unless the home service provider can reasonably identify nontaxable charges
from its books and records kept in the regular course of business. If the home service
provider can reasonably identify from its books and records that are kept in the regular
course of business the portion of the aggregated charge that is attributable to nontaxable
service, only the charges for taxable services are subject to taxation. (2) A customer may not rely upon the nontaxability of mobile telecommunications services
unless the customer’s home service provider separately states the charges for nontaxable
mobile telecommunications services or the home service provider elects pursuant to
4 U.S.C. § 123(c) to provide verifiable data required to support the nontaxability. (Added 2001, No. 144 (Adj. Sess.), § 35, eff. June 21, 2002.)
Frequently Asked Questions About Vermont § 9782
What does Vermont Statutes Online § 9782 cover?
Section 9782 ("Mobile telecommunications sourcing") is part of the Vermont Statutes Online, the codified statutory law of Vermont. 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 Vermont § 9782?
A common citation format is "Vermont Statutes Online § 9782" (Vermont). 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 Vermont law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Vermont official source linked on this page or consult a licensed Vermont attorney.
How does Vermont § 9782 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Vermont 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 Vermont.