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Results: 1-10 of 77

Relief for employees and employers - IRS issues guidance on taxation of employer-provided cell phones

  • Armstrong Teasdale LLP
  • -
  • USA
  • -
  • September 15 2011

On September 14, 2011, the IRS issued long-awaited guidance on the taxation of employer-provided cell phones that will give many employers and employees reason to celebrateby making personal phone calls on their employer-provided cell phones

Value of employer provided cell phone not income to employee

  • Kelley Drye & Warren LLP
  • -
  • USA
  • -
  • September 14 2011

IRS has today issued guidance (IRS Notice 2011-72) regarding an employer's provision of a cell phone to an employee

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

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.”

Oregon court holds that internet access services are not telecommunications, are protected by the internet tax freedom act

  • Sutherland Asbill & Brennan LLP
  • -
  • USA
  • -
  • September 15 2010

In City of Eugene v. Comcast of Oregon II, Inc., Case No. 16-08- 03280, the Oregon Circuit Court reversed its earlier ruling that the City of Eugene’s registration and license fees imposed on cable Internet access services are preempted by the Internet Tax Freedom Act (ITFA), and that the fees violated the Uniformity Clause of the Oregon Constitution

The D.C. update

  • Locke Lord LLP
  • -
  • USA
  • -
  • June 30 2010

Sen. Robert Byrd (D-W.Va.) passed away Monday, June 28, after a serious illness

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

  • Morrison & Foerster LLP
  • -
  • USA
  • -
  • 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

Gain from the sale of FCC license is business income, says Oregon Tax Court

  • Sutherland Asbill & Brennan LLP
  • -
  • USA
  • -
  • August 10 2010

In Crystal Communications, Inc., v. Oregon Department of Revenue, the Oregon Tax Court held that gain from the sale of an FCC license was business income to a corporation engaged in the telecommunications services business

Changes to IRS treatment of cell phone

  • Fox Rothschild LLP
  • -
  • USA
  • -
  • October 12 2010

Effective January 1, 2010, the Small Business Jobs and Credit Act of 2010 removes cell phones and similar telecommunication equipment (such as PDAs, blackberry, smart phones and the like) from the "listed property" provisions of Internal Revenue Code section 274(d

U.S. Senate passes $838 billion stimulus bill; cuts broadband funding under CollinsNelson amendment to $7 billion

  • Dentons
  • -
  • USA
  • -
  • February 10 2009

On February 10, 2009, the U.S. Senate approved by a 61-38 vote a massive $838 Billion stimulus bill (The American Recovery and Reinvestment Act)("ARRA") consisting of tax cuts, tax rebates and infrastructure and other spending to create jobs