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Results: 1-10 of 894

Florida statute that taxed cable and satellite service at different rate violates dormant Commerce Clause
  • GrayRobinson PA
  • USA
  • June 11 2015

In Directv Inc., et al v. Florida Department of Revenue, et al (1D13-5444 & 1D14-0292), a divided three judge panel of the First District Court of


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


US tax court rules on depreciation deductions for wireless equipment
  • Kelley Drye & Warren LLP
  • USA
  • July 13 2011

On July 7, in a case of first impression, the US Tax Court (Broz v. Commissioner) reviewed the class lives (depreciation periods) applicable to wireless cellular assets to establish the permissible depreciation deductions of the taxpayer


Bridging the gap: Illinois provides guidance on videoconferencing broker and bridging services
  • Sutherland Asbill & Brennan LLP
  • USA
  • July 31 2015

The Illinois Department of Revenue issued a General Information Letter explaining how it will apply retailers' occupation tax (ROT) and


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


Texas Comptroller: no multistate benefit for you!
  • Sutherland Asbill & Brennan LLP
  • USA
  • April 19 2013

In Decision No. 105,442, the Texas Comptroller of Public Accounts denied a telecommunications company's refund claim for sales and use taxes paid on


California stateassessed property valuation work underway at State Board of Equalization
  • Winston & Strawn LLP
  • USA
  • April 8 2010

The California State Board of Equalization ("SBE") is responsible for assessing property tax on property owned or used by telephone companies companies selling or transmitting gas or electricity and other specified companies operating in California


Tax Court, in Robert Broz, et ux. v. Commissioner, 137 T.C. No. 3 (July, 2011) rules that wireless cellular equipment and support structures were 15-year recovery period property
  • Fox Rothschild LLP
  • USA
  • August 22 2011

Petitioners, husband and wife, were shareholders in an S corporation which provided wireless cellular service


Tax Appeals Tribunal holds sales tax applies to fixed monthly charges for mobile voice services
  • Morrison & Foerster LLP
  • USA
  • August 11 2015

The New York State Tax Appeals Tribunal has affirmed the decision of an Administrative Law Judge holding that bundled charges for interstate and


Indiana loosens its utility belt: prepaid phones and phone service subject to Utility Receipts Tax
  • Sutherland Asbill & Brennan LLP
  • USA
  • August 28 2014

Indiana's Department Revenue determined that the sale of prepaid phone cards and prepaid cell phones are "telecommunication services" subject to