Satellite Radio Freedom Act

Satellite Radio Freedom Act - Prohibits any tax or fee from being imposed by a local taxing jurisdiction on the provision, purchase, or use of satellite digital audio radio service or on a provider of such service. Makes an exception to the extent that a provider of such service owns, leases, or otherwise uses a supplemental terrestrial (land-based) transmitter that is physically located in such jurisdiction.

Authorizes State taxation on such service only if: (1) the place of primary use is physically located within the boundaries of the State; and (2) the law of such State authorizes the imposition of such taxes or fees. Requires the charging: (1) of such taxes or fees to be sourced (based) on the customer's place of primary use, regardless of where the services originate, terminate, or pass through; and (2) for such service to be based on the customer's residential street address or primary business address.