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New York Appellate Court affirms trial court ruling in Sprint False Claims Act suit

  • Sutherland Asbill & Brennan LLP
  • -
  • USA
  • -
  • March 1 2014

The New York Supreme Court, Appellate Division, affirmed a 2013 trial court ruling denying Sprint Nextel Corporation's motion to dismiss the attorney

In-and-out in Oregon: Department updates rules on apportionment and adjustments

  • Sutherland Asbill & Brennan LLP
  • -
  • USA
  • -
  • February 27 2014

In an administrative order, the Oregon Department of Revenue (1) repealed a rule related to Oregon's Multistate Tax Compact (MTC) statute, (2) changed

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

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

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

Missouri cashes in on the cloud: telecommunication company's cloud services subject to sales tax

  • Sutherland Asbill & Brennan LLP
  • -
  • USA
  • -
  • June 27 2013

The Missouri Department of Revenue determined that a company's telecommunications services provided to customers on its cloud computer network are

Second Circuit categorizes dial-up internet services as telecommunications for federal excise tax purposes

  • Sutherland Asbill & Brennan LLP
  • -
  • USA
  • -
  • August 21 2013

The U.S. Court of Appeals for the Second Circuit determined that dial-up internet services were taxable local telephone services when analyzing an

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