,i  #aad? ,,congress  #a/ ,session  ,h4 
,r4 #ajhg  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,febru>y #be1 #bjae   
,mr4 ,s5s5br5n] 7= himself & ,mr4 ,z9ke7
 introduc$ ! foll[+ bill2 :i* 0 ref]r$  
to ! ,committee on ! ,judici>y  ,a      
,,bill  ,to ensure t me?ods ( collect+  
taxes & fees by private citiz5s on      
behalf ( ,/ate & local jurisdictions are
 fair & effective & d n discrim9ate     
aga9/ int]/ate comm]ce = wireless       
telecommunications s]vices4  #a4 ,%ort  
title ,?is ,act may be cit$ z !         
,wireless ,telecommunications ,tax &    
,fee ,collection ,fairness ,act ( #bjae4
  #b4 ,f9d+s ,congress f9ds ! foll[+3   
7#a7 ,/ates may designate 9-,/ate or    
out-(-,/ate p]sons or o!r entities z    
collection ag5ts = ! ,/ate ) a duty to  
collect c]ta9 taxes & fees = wireless   
telecommunications f resid5ts ( ! ,/ate4
  7#b7 ,/ates h ! sov]eign "r to tax _! 
citiz5s1 subject to ! ,con/itution & !  
law4 ,/ates d n h ! "r to tax int]/ate  
comm]ce or to impose taxes or o!r duties

 on citiz5s ( o!r ,/ates )\t limitation4
  7#c7 ,collection ag5ts = a ,/ate may  
feasibly collect fees & taxes f cu/om]s 
9 connection ) f9ancial transactions to 
:i* ! ag5t & cu/om] are p>ties4  7#d7   
,congress c help ensure aga9/           
unreasonable burd5s on int]/ate comm]ce 
by mak+ a f9ancial transaction a        
condition ( impos+ a duty on a p]son to 
s]ve z a collection ag5t = ! ,/ate &    
mak+ su* p]son /rictly liable = any     
failure to collect4  #c4 ,transactional 
nexus requirem5t ,no ,/ate or local     
jurisdiction may require any p]son to   
collect f1 or remit on behalf (1 any o!r
 p]son any /ate or local fee1 tax or    
sur*>ge impos$ on a pur*as] or us] )    
respect to ! pur*ase or use ( any       
wireless telecommunications s]vice )9 a 
,/ate1 unless !re is a f9ancial         
transaction betwe5 ! p]son f :om ! ,/ate
 seeks to require su* collection or     
remittance & ! pur*as] or us] ( su*     
s]vice4 8,wireless telecommunications   
s]vice0 means comm]cial mobile radio    

s]vice1 z def9$ 9 section #bj4c ( title 
#dg ( ! ,code ( ,f$]al ,regulations     
7,janu>y #af1 #bjae74 ,f9ancial         
transaction means t !re is a transaction
 involv+ ca%1 cr$it or any o!r ex*ange (
 monet>y value or consid]ation giv5 by !
 pur*as] or us] ^u :om ! fee1 tax or    
sur*>ge is impos$ to ! p]son requir$ to 
collect or remit ! fee1 tax or sur*>ge4 
,! t]m ,/ate or local jurisdiction means
 any ( ! sev]al ,/ates1 ! ,di/rict (    
,columbia1 any t]ritory or possession ( 
! ,unit$ ,/ates1 a political subdivision
 ( any ,/ate1 t]ritory1 or possession1  
or any gov]nm5tal entity or p]son act+  
on behalf ( su* ,/ate1 t]ritory1        
possession1 or subdivision t has !      
au?ority to assess1 impose1 levy1 or    
collect taxes or fees4 ,?is section %all
 h no effect on a /ate or local         
jurisdiction's "r to require !          
collection ( any tax1 fee1 or sur*>ge 9 
in/ances :]e a f9ancial transaction has 
occurr$4  #d4 ,en=cem5t ,not)/&+ any    
provision ( section #acda ( title #bh1  

,unit$ ,/ates ,code1 or ( ! con/itution 
or laws ( any ,/ate1 ! di/rict c\rts ( !
 ,unit$ ,/ates %all h jurisdiction1 )\t 
reg>d to am\nt 9 controv]sy or citiz5%ip
 ( ! p>ties1 to grant su* m&atory or    
prohibitive injunctive relief1 int]im   
equitable relief1 & decl>atory judgm5ts 
z may be necess>y to prev5t1 re/ra91 or 
t]m9ate any acts 9 violation ( ?is ,act4