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Expect focus - volume III, Summer 2014
  • Carlton Fields
  • USA
  • September 16 2014

EXPECTFOCUS is a quarterly review of developments in the insurance and financial services industry, provided on a complimentary basis to clients and


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


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


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


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


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


Lighting up dark fiber: Washington turns on retail sales tax for dark fiber
  • Sutherland Asbill & Brennan LLP
  • USA
  • October 16 2014

The Washington State Department of Revenue determined that a telecommunications company's leases of dark fiber were competitive telephone services


"Please hang up and try again": walkie-talkie services are not "telephony" subject to New York State's telecommunications excise tax
  • Sutherland Asbill & Brennan LLP
  • USA
  • October 1 2015

A New York State Division of Tax Appeals Administrative Law Judge (ALJ) determined that two-way radio communications services, or walkie-talkie


The State of the Union in 2016: What To Expect In President Obama’s Final Year In Office
  • Squire Patton Boggs
  • USA
  • January 13 2016

Last night, President Barack Obama delivered his seventh and final State of the Union Address before a joint session of the 114th Congress. In it, he


Sorry, wrong number: Oregon Supreme Court adopts transactional approach for costs of performance sourcing
  • Sutherland Asbill & Brennan LLP
  • USA
  • October 30 2015

The Oregon Supreme Court held that an out-of-state taxpayer providing voice and data telecommunications services over a global network was required