,,ii  #aad? ,,congress  #a/ ,session    
,s4 #abfa  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,may #g1 #bjae ,mr4    
,man*9 7= himself & ,mr4 ,moran7        
introduc$ ! foll[+ bill2 :i* 0 read     
twice & ref]r$ to ! ,committee on       
,comm]ce1 ,sci5ce1 & ,transportation  ,a
 ,,bill  ,to ensure t me?ods ( collect+ 
taxes & fees by private citiz5s on      
behalf ( ,/ate & local gov]nm5ts 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 ,a ,/ate may designate an 9-,/ate  
or out-(-,/ate p]son z a collection ag5t
 = ! ,/ate & impose ^u ! p]son a duty to
 collect c]ta9 taxes & fees = wireless  
telecommunications s]vices f resid5ts ( 
! ,/ate4  7#b7 ,/ates h ! sov]eign "r to
 tax _! citiz5s1 subject to !           
,con/itution ( ! ,unit$ ,/ates & ,f$]al 

law4 ,/ates d n h ! "r to tax int]/ate  
comm]ce or to impose taxes or o!r       
obligations on citiz5s ( o!r ,/ates )\t 
limitation4  7#c7 ,a collection ag5t = a
 ,/ate may feasibly collect taxes & fees
 f a cu/om] 9 connection ) a f9ancial   
transaction to :i* ! ag5t & cu/om] are  
p>ties4  7#d7 ,congress c help ensure   
aga9/ unreasonable burd5s on int]/ate   
comm]ce by prohibit+ ea* ,/ate f impos+ 
a duty on any p]son to s]ve z a         
collection ag5t = ! ,/ate unless !      
collection is 9 connection ) a f9ancial 
transaction4  #c4 ,def9itions ,9 ?is    
,act-- 7#a7 ! t]m f9ancial transaction  
means a transaction 9 :i* ! pur*as] or  
us] ( a wireless telecommunications     
s]vice ^u :om a tax1 fee1 or sur*>ge is 
impos$ gives ca%1 cr$it1 or any o!r     
ex*ange ( monet>y value or consid]ation 
to ! p]son :o is requir$ to collect or  
remit ! tax1 fee1 or sur*>ge2  7#b7 !   
t]m local jurisdiction means a political
 subdivision ( a ,/ate2  7#c7 ! t]m     
,/ate means any ( ! sev]al ,/ates1 !    

,di/rict ( ,columbia1 & any t]ritory or 
possession ( ! ,unit$ ,/ates2  7#d7 !   
t]m ,/ate or local jurisdiction includes
 any gov]nm5tal entity or p]son act+ on 
behalf ( a ,/ate or local jurisdiction t
 has ! au?ority to assess1 impose1 levy1
 or collect taxes or fees2 &  7#e7 ! t]m
 wireless telecommunications s]vice     
means a comm]cial mobile radio s]vice1 z
 def9$ 9 section #bj4c ( title #dg1     
,code ( ,f$]al ,regulations1 or any     
successor !reto4  #d4 ,f9ancial         
transaction requirem5t  7a7 ,9 g5]al ,a 
,/ate1 or a local jurisdiction ( a      
,/ate1 may n require a p]son to collect 
f1 or remit on behalf (1 any o!r p]son a
 ,/ate or local tax1 fee1 or sur*>ge    
impos$ on a pur*as] or us] ) respect to 
! pur*ase or use ( any wireless         
telecommunications s]vice )9 ! ,/ate    
unless ! collection or remittance is 9  
connection ) a f9ancial transaction     
betwe5--  7#a7 ! p]son t ! ,/ate or     
local jurisdiction requires to collect  
or remit ! tax1 fee1 or sur*>ge2 &  7#b7

 ! pur*as] or us] ( ! wireless          
telecommunications s]vice4  7b7 ,rule ( 
con/ruction ,no?+ 9 ?is section %all be 
con/ru$ to affect ! "r ( a ,/ate or     
local jurisdiction to require !         
collection ( any tax1 fee1 or sur*>ge 9 
connection ) a f9ancial transaction4    
#e4 ,en=cem5t  7a7 ,private "r ( action 
,any p]son aggriev$ by a violation (    
section #d may br+ a civil action 9 an  
appropriate di/rict c\rt ( ! ,unit$     
,/ates = equitable relief 9 accordance )
 subsection 7b7 ( ?is section4  7b7     
,jurisdiction ( di/rict c\rts ,not)/&+  
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 ( section  
#d4