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Spotlight on Tennessee: Chancery Court rejects costs of performance sales factor sourcing in Vodafone Americas

  • Baker Donelson Bearman Caldwell & Berkowitz PC
  • -
  • USA
  • -
  • April 29 2013

When apportioning net earnings for franchise and excise tax purposes, Tennessee continues to source gross receipts from sales of services to the

In state equal protection jurisprudence, the hits just keep on coming

  • Sutherland Asbill & Brennan LLP
  • -
  • USA
  • -
  • April 29 2013

The Iowa Supreme Court passed on an opportunity to breathe life into equal protection jurisprudence and, instead, rejected Qwest Corporation's

Taxpayers challenging department's application of telecom gross receipts tax

  • Reed Smith LLP
  • -
  • USA
  • -
  • April 23 2013

Several taxpayers are challenging the Department's broad interpretation of the telecommunications gross receipts tax in cases pending at Commonwealth

Texas Comptroller: no multistate benefit for you!

  • Sutherland Asbill & Brennan LLP
  • -
  • USA
  • -
  • April 19 2013

In Decision No. 105,442, the Texas Comptroller of Public Accounts denied a telecommunications company's refund claim for sales and use taxes paid on

Taxpayers continue to bring 'operational test' cost of performance appealsargument even stronger in light of AT&T decision

  • Reed Smith LLP
  • -
  • USA
  • -
  • January 17 2013

The Department continues to challenge out-of-state service providers that have sourced receipts outside of Massachusetts under the all-or-nothing

Virginia Commissioner: reseller of mobile telephone services not a "telephone company"

  • Sutherland Asbill & Brennan LLP
  • -
  • USA
  • -
  • December 4 2012

The Virginia Tax Commissioner concluded in two recent rulings that a reseller of mobile telephone services is not a “telephone company” for purposes of the Virginia Business, Professional and Occupational License (BPOL) tax and therefore is not subject to the higher BPOL tax rate levied against telephone companies

Ninth Circuit holds Washington B&O statute not preempted by federal law

  • Sutherland Asbill & Brennan LLP
  • -
  • USA
  • -
  • November 5 2012

A combined case against Cingular Wireless (now AT&T) has been working its way through state and federal courts for some time now

Tennessee court holds that wide area network service is a taxable telecommunications service

  • Bradley Arant Boult Cummings LLP
  • -
  • USA
  • -
  • August 6 2012

A Tennessee trial court has ruled that wide area network (WAN) services provided by IBM are taxable telecommunication services for Tennessee sales and use tax purposes

FCC proposes new do not call rules barring automated dialing of emergency response facilities

  • Mayer Brown LLP
  • -
  • USA
  • -
  • May 25 2012

On May 22, 2012, the Federal Communications Commission issued a Notice of Proposed Rulemaking to implement certain provisions of the Middle Class Tax Relief and Job Creation Act of 2012

Alabama legislative update - week 13: sprinting to the finish

  • Baker Donelson Bearman Caldwell & Berkowitz PC
  • -
  • USA
  • -
  • May 14 2012

The Alabama Legislature saved some of its most important work for the last day of the regular session, including approval of both budgets and final action on the immigration bill

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