Tax imposed in accordance with federal Mobile Telecommunications Sourcing Act.

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  2. Missouri Revised Statutes
  3. Taxation and Revenue
  4. Sales and Use Tax
  5. Tax imposed in accordance with federal Mobile Telecommunications Sourcing Act.

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Effective - 01 Aug 2002

144.013. Tax imposed in accordance with federal Mobile Telecommunications Sourcing Act. — Notwithstanding any other provision of this chapter, the tax imposed on mobile telecommunications services pursuant to section 144.020 shall be imposed in accordance with the federal Mobile Telecommunications Sourcing Act, 4 U.S.C. Sections 116 through 124, as amended. All terms used in this section shall have the same meaning attributed to them by the federal Mobile Telecommunications Sourcing Act, 4 U.S.C. 124, as amended.

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(L. 2002 H.B. 1890)

Effective 8-01-02


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