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Results: 1-10 of 77

Permanent Internet tax ban approved by House

  • Paul, Weiss, Rifkind, Wharton & Garrison LLP
  • -
  • USA
  • -
  • July 18 2014

Members of the U.S. House of Representatives have adopted by voice vote the Permanent Internet Tax Freedom Act (H.R. 3086), which would extend

Virginia General Assembly extends Virginia tax on telecom companies to noncorporate entities on a retroactive basis

  • Reed Smith LLP
  • -
  • USA
  • -
  • March 19 2009

Last year, in Virginia Cellular LLC v. Virginia Department of Taxation, the Virginia Supreme Court held that a regulation extending Virginia's minimum tax on telecommunications companies to partnerships and other pass-through entities was invalid

Payments for telephone number “porting” services not subject to sales tax

  • Morrison & Foerster LLP
  • -
  • USA
  • -
  • December 5 2011

The New York State Department of Taxation and Finance has ruled that telecommunications carriers’ payments to an administrator to manage and maintain regional databases for telephone number “porting” are not subject to New York sales and use tax

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

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

IRS resolves tax impact of employer-provided cell phones

  • Drinker Biddle & Reath LLP
  • -
  • USA
  • -
  • September 19 2011

The federal income tax implications of providing cell phones to employees for business (and some personal) use has now been fully resolved

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

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

Noteworthy cases in the United States Supreme Court’s 2011 term

  • Larkin Hoffman
  • -
  • USA
  • -
  • September 21 2011

The first Monday in October represents the start of a new term for the United States Supreme Court

IRS rings up cell phone tax guidance

  • Porter Wright Morris & Arthur LLP
  • -
  • USA
  • -
  • October 13 2011

In an attempt up clear up confusion about the tax treatment of employerprovided cell phones, the Internal Revenue Service has issued Notice 2011-72