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Results: 1-10 of 85

On standby: internet service providers may rely on prior guidance until Congress or the Massachusetts legislature addresses the taxation of internet access

  • Sutherland Asbill & Brennan LLP
  • -
  • USA
  • -
  • September 30 2014

The Massachusetts Department of Revenue addressed the possible expiration and subsequent retroactive enactment of the federal Internet Tax Freedom

2014 summary of new Maine laws

  • Pierce Atwood LLP
  • -
  • USA
  • -
  • May 14 2014

This year's 2nd regular legislative session was focused largely on budget matters, carry over legislation and a Limited number of new bills. Most

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

California stateassessed property valuation work underway at State Board of Equalization

  • Winston & Strawn LLP
  • -
  • USA
  • -
  • April 8 2010

The California State Board of Equalization ("SBE") is responsible for assessing property tax on property owned or used by telephone companies companies selling or transmitting gas or electricity and other specified companies operating in California

ALJ holds fixed monthly charges for mobile voice services subject to sales tax

  • Morrison & Foerster LLP
  • -
  • USA
  • -
  • August 5 2014

A New York State Administrative Law Judge has held that sales tax was properly assessed on interstate wireless voice services bundled with intrastate

Vonage tells court it should not be subject to Baltimore telecom tax

  • Paul, Weiss, Rifkind, Wharton & Garrison LLP
  • -
  • USA
  • -
  • January 25 2008

In another tax-related case, Vonage Holdings, the nation’s largest independent provider of voice-over-Internet protocol (VoIP) services, told a Maryland district court that it should not be subject to telecom taxes imposed by the City of Baltimore, as the company neither owns nor leases facilities that qualify as telecommunications lines under Baltimore’s tax law

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

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

The Multistate Tax Commission’s 40th Annual Meeting highlights the MTC’s continuing focus on apportionment

  • Sutherland Asbill & Brennan LLP
  • -
  • USA
  • -
  • August 6 2007

The 40th anniversary meeting of the Multistate Tax Commission (MTC), held in Minnesota last week, highlighted a significant number of state efforts dramatically to alter state taxation, particularly state income tax apportionment

Are REITs a viable strategy for communications companies?

  • Davis Wright Tremaine LLP
  • -
  • USA
  • -
  • August 8 2014

Windstream Communications was approved by the IRS to transfer its copper and fiber assets into a Real Estate Investment Trust (REIT) and reportedly