Wireless Tax Fairness Act of 2013 - Prohibits states or local governments from imposing any new discriminatory tax on mobile services, mobile service providers, or mobile service property (i.e., cell phones) for five years after the enactment of this Act. Defines "new discriminatory tax" as a tax imposed on mobile services, providers, or property that is not generally imposed on other types of services or property, or that is generally imposed at a lower rate, unless such tax was imposed and actually enforced prior to the date of enactment of this Act.
Amends the federal judicial code to grant jurisdiction to federal district courts to grant injunctive and other appropriate relief to prevent, restrain, or terminate any acts in violation of this Act.
Requires the Comptroller General (GAO) to conduct a study of the impact of state and local taxes on mobile services, providers, or property on the costs consumers pay for mobile services.