Summary: S.1261 — 114th Congress (2015-2016)All Information (Except Text)

There is one summary for S.1261. Bill summaries are authored by CRS.

Shown Here:
Introduced in Senate (05/07/2015)

Wireless Telecommunications Tax and Fee Collection Fairness Act of 2015

Prohibits a state or a local jurisdiction from requiring a person to collect from, or remit on behalf of, any other person a state or local tax, fee, or surcharge imposed on the purchase or use of any wireless telecommunications service within the state unless the collection or remittance is in connection with a financial transaction between: (1) the person that the state or local jurisdiction requires to collect or remit the tax, fee, or surcharge; and (2) the purchaser or user of the wireless telecommunications service. Allows any person who is aggrieved by a violation of such prohibition to bring a civil action in U.S. district court for equitable relief.