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In an administrative order, the Oregon Department of Revenue (1) repealed a rule related to Oregon's Multistate Tax Compact (MTC) statute, (2) changed

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

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

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

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

Are REITs a viable strategy for communications companies?
  • Davis Wright Tremaine LLP
  • USA
  • August 8 2014

Windstream Communications was approved by the IRS to transfer its copper and fiber assets into a Real Estate Investment Trust (REIT) and reportedly

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

You've got mail, I've got tax liability: Texas considers content of email transmission for sales tax
  • Sutherland Asbill & Brennan LLP
  • USA
  • June 3 2013

The Texas Comptroller determined that a taxpayer's email advertisement services were telecommunications services subject to the state's sales 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

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