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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
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USA
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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

Roam if you want to: MTSA’s application to foreign roaming

Sutherland Asbill & Brennan LLP
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USA
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August 10 2010

In what appear to be two of the first rulings under the federal Mobile Telecommunications Sourcing Act (MTSA), two states’ tax administrations have recognized that the Act constrains the states’ power to tax wireless communications roaming charges associated with foreign (non-U.S.) customers or communications

Taxpayers challenging department's application of telecom gross receipts tax

Reed Smith LLP
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USA
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April 23 2013

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

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

Sutherland Asbill & Brennan LLP
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USA
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April 29 2013

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

Telecom equipment "shelters" held to be exempt from sales tax

Morrison & Foerster LLP
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USA
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June 1 2011

A New York State Administrative Law Judge has held that Nextel Partners N.Y. (“Nextel”) is entitled to a refund of sales tax it paid on the purchase of “shelters” used to contain telecommunications equipment

IRS hangs up on efforts to tax cell phone use

McGuireWoods LLP
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USA
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September 16 2011

For many years, IRS has stridently insisted that the value of personal use of cell phones provided by an employer to its employees is taxable income

Legal alert: IRS pulls the plug on efforts to tax employer-provided cell phones

Sutherland Asbill & Brennan LLP
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USA
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September 19 2011

On September 14, 2011, the Internal Revenue Service (IRS) issued guidance indicating that employers can provide cell phones and similar telecommunications equipment to employees on a nontaxable basis, as long as the devices are provided primarily for noncompensatory business reasons