; and (C) award not more than $5,000,000, in the aggregate, to the winner or winners of the prize competitions. (d) Criteria Not later than 180 days after the date on which funds for prize competitions are made available pursuant to this section, the Commission shall publish a technical paper on spectrum efficiency providing criteria that may be used for the design of the prize competitions. (e) Authorization of appropriations There are authorized to be appropriated such sums as may be necessary to carry out this section. 21. Wireless telecommunications tax and fee collection fairness (a) Short title This section may be cited as the Wireless Telecommunications Tax and Fee Collection Fairness Act . (b) Findings Congress makes the following findings: (1) A State may designate an in-State or out-of-State person as a collection agent for the State and impose upon the person a duty to collect certain taxes and fees for wireless telecommunications services from residents of the State. (2) States have the sovereign right to tax their citizens, subject to the Constitution of the United States and Federal law. States do not have the right to tax interstate commerce or to impose taxes or other obligations on citizens of other States without limitation. (3) A collection agent for a State may feasibly collect taxes and fees from a customer in connection with a financial transaction to which the agent and customer are parties. (4) Congress can help ensure against unreasonable burdens on interstate commerce by prohibiting each State from imposing a duty on any person to serve as a collection agent for the State unless the collection is in connection with a financial transaction. (c) Definitions In this section: (1) Financial transaction The term financial transaction means a transaction in which the purchaser or user of a wireless telecommunications service upon whom a tax, fee, or surcharge is imposed gives cash, credit, or any other exchange of monetary value or consideration to the person who is required to collect or remit