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Results: 1-10 of 81

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

In other news: REITs windstream, data centers, transmission lines

  • Chadbourne & Parke LLP
  • -
  • USA
  • -
  • August 22 2014

REITs are getting new attention after an IRS ruling to a telecom company. Arkansas telecom company Windsteam Holdings Inc. said in a securities

Applying costs of performance to apportion service income: Massachusetts and Oregon courts reach differing conclusions

  • Sutherland Asbill & Brennan LLP
  • -
  • USA
  • -
  • July 8 2011

Recent decisions from two different state judicial bodies differ on how to apply costs of performance to a telecommunications company’s receipts from sales of services

Applying the true object test to determine the taxability of services involving telecommunications

  • Morrison & Foerster LLP
  • -
  • USA
  • -
  • October 24 2013

Throughout the past 20 years, technological innovation has altered the way in which services are provided and has led to the development of an array

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

Court says Vonage must pay municipal telecom tax

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

Vonage Holdings is vowing to weigh its legal options in the wake of a federal district court ruling that allows the city of Baltimore, Maryland to collect taxes from the voice-over-Internet protocol (VoIP) provider in exchange for the “privilege of leasing, licensing, or selling a telecommunications line to any customer whose billing address is in the city.”

How much relief will the Middle Class Tax Relief Act of 2012 provide wireless carriers & their customers?

  • LeClairRyan
  • -
  • USA
  • -
  • February 29 2012

In my December 28th blog post, I focused on the difficulties many carriers encounter while attempting to develop wireless sites

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

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

  • Sutherland Asbill & Brennan LLP
  • -
  • USA
  • -
  • 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

Industry urges Congress to act on wireless tax bills

  • Paul, Weiss, Rifkind, Wharton & Garrison LLP
  • -
  • USA
  • -
  • April 20 2012

As millions of Americans put the finishing touches on federal tax returns that were due on Tuesday, executives of wireless association CTIA and six major wireless carriers wrote to leaders of the Senate Finance Committee to urge passage of separate bills that would impose a five-year moratorium on new state or local taxation of wireless services and establish a national framework for taxes applied to digital goods and services