SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Wireless Tax Fairness 
Act of 2011’’. 
SEC. 2. FINDINGS. 
Congress finds the following: 
(1) It is appropriate to exercise congressional 
enforcement authority under section 5 of the 14th 
Amendment to the Constitution of the United States 
and Congress’ plenary power under article I, section 
8, clause 3 of the Constitution of the United States 
(commonly known as the ‘‘commerce clause’’) in 
order to ensure that States and political subdivisions 
thereof do not discriminate against providers and 
consumers of mobile services by imposing new selec-
tive and excessive taxes and other burdens on such 
providers and consumers. 
(2) In light of the history and pattern of dis-
criminatory taxation faced by providers and con-
sumers of mobile services, the prohibitions against 
and remedies to correct discriminatory State and 
local taxation in section 306 of the Railroad Revital-
ization and Regulatory Reform Act of 1976 (49 
U.S.C. 11501) provide an appropriate analogy for 
congressional action, and similar Federal legislative 
measures are warranted that will prohibit imposing 
new discriminatory taxes on providers and con-
sumers of mobile services and that will assure an ef-
fective, uniform remedy. 
SEC. 3. MORATORIUM. 
(a) IN GENERAL.—No State or local jurisdiction shall 
impose a new discriminatory tax on or with respect to mo-
bile services, mobile service providers, or mobile service 
property, during the 5-year period beginning on the date 
of enactment of this Act. 
(b) DEFINITIONS.—In this Act: 
(1) MOBILE SERVICE.—The term ‘‘mobile serv-
ice’’ means commercial mobile radio service, as such 
term is defined in section 20.3 of title 47, Code of 
Federal Regulations, as in effect on the date of en-
actment of this Act, or any other service that is pri-
marily intended for receipt on, transmission from, or 
use with a mobile telephone or other mobile device, 
including but not limited to the receipt of a digital 
good. 
(2) MOBILE
SERVICE
PROPERTY.—The term 
‘‘mobile service property’’ means all property used 
by a mobile service provider in connection with its 
business of providing mobile services, whether real, 
personal, tangible, or intangible (including goodwill, 
licenses, customer lists, and other similar intangible 
property associated with such business).
(3) MOBILE
SERVICE
PROVIDER.—The term 
‘‘mobile service provider’’ means any entity that sells 
or provides mobile services, but only to the extent 
that such entity sells or provides mobile services. 
(4) NEW
DISCRIMINATORY
TAX.—The term 
‘‘new discriminatory tax’’ means a tax imposed by a 
State or local jurisdiction that is imposed on or with 
respect to, or is measured by, the charges, receipts, 
or revenues from or value of— 
(A) a mobile service and is not generally 
imposed, or is generally imposed at a lower 
rate, on or with respect to, or measured by, the 
charges, receipts, or revenues from other serv-
ices or transactions involving tangible personal 
property; 
(B) a mobile service provider and is not 
generally imposed, or is generally imposed at a 
lower rate, on other persons that are engaged 
in businesses other than the provision of mobile 
services; or 
(C) a mobile service property and is not 
generally imposed, or is generally imposed at a 
lower rate, on or with respect to, or measured 
by the value of, other property that is devoted 
to a commercial or industrial use and subject to
a property tax levy, except public utility prop-
erty owned by a public utility subject to rate of 
return regulation by a State or Federal regu-
latory authority; 
unless such tax was imposed and actually enforced 
on mobile services, mobile service providers, or mo-
bile service property prior to the date of enactment 
of this Act. 
(5) STATE OR LOCAL JURISDICTION.—The term 
‘‘State or local jurisdiction’’ means any of the sev-
eral States, the District of Columbia, any territory 
or possession of the United States, a political sub-
division of any State, territory, or possession, or any 
governmental entity or person acting on behalf of 
such State, territory, possession, or subdivision that 
has the authority to assess, impose, levy, or collect 
taxes or fees. 
(6) TAX.— 
(A) IN GENERAL.—The term ‘‘tax’’ means 
a charge imposed by a governmental entity for 
the purpose of generating revenues for govern-
mental purposes, and excludes a fee imposed on 
a particular entity or class of entities for a spe-
cific privilege, service, or benefit conferred ex-
clusively on such entity or class of entities.
(B) EXCLUSION.—The term ‘‘tax’’ does 
not include any fee or charge— 
(i) used to preserve and advance Fed-
eral universal service or similar State pro-
grams authorized by section 254 of the 
Communications Act of 1934 (47 U.S.C. 
254); or 
(ii) specifically dedicated by a State or 
local jurisdiction for the support of E–911 
communications systems. 
(c) RULES OF CONSTRUCTION.— 
(1) DETERMINATION.—For purposes of sub-
section (b)(4), all taxes, tax rates, exemptions, de-
ductions, credits, incentives, exclusions, and other 
similar factors shall be taken into account in deter-
mining whether a tax is a new discriminatory tax. 
(2) APPLICATION OF PRINCIPLES.—Except as 
otherwise provided in this Act, in determining 
whether a tax on mobile service property is a new 
discriminatory tax for purposes of subsection 
(b)(4)(C), principles similar to those set forth in sec-
tion 306 of the Railroad Revitalization and Regu-
latory Reform Act of 1976 (49 U.S.C. 11501) shall 
apply.