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UNITED STATES HOUSE OF REPRESENTATIVES BILL 4391 (HYDE – 2000)

PUBLIC LAW 106-252, JULY 28, 2000, 114 UNITED STATES STATUTES 626 - H.R. 4391

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Public Law 106-252 enacted the "Mobile Telecommunications Sourcing Act of 2000."  (See Exhibit A, #1)  The enactment followed Congressional approval of House of Representatives Bill 4391 (hereafter H.R. 4391) introduced May 4, 2000 by Representative Hyde.  (See Exhibit A, #2a)  The bill was introduced "to establish nexus requirements for State and local taxation of mobile telecommunication services. . ."  (See Exhibit A, #6a, page H5741)

H.R. 4391 was heard in the House Committee on Judiciary, Subcommittee on Commercial and Administrative Law in early May 2000.   The bill was reported with amendments May 24, 2000.  (See Exhibit A, #2b, #3, page 2 of 4 and #5)  H.R. 4391 passed the House on July 11, 2000.  (See Exhibit A, #2d, #3, page 2 of 4, and #6a) 

In the House Judiciary Committee report the purpose of H.R. 4391 is presented:

H.R. 4391, the Mobile Telecommunications Sourcing Act, provides a uniform method for fairly and simply determining how State and local jurisdictions may tax wireless telecommunications.  Among its goals are to provide customers with simpler billing statements, reduce the chances of double taxation of wireless telecommunications services, and simplify and reduce the costs of tax administration for carriers and State and local governments.
(See Exhibit A, #5, pages 6 and 7)