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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


Back to the basics: Tennessee Court of Appeals rejects claim that internet access is taxable as "basic" telecommunication service
  • Sutherland Asbill & Brennan LLP
  • USA
  • October 11 2013

The Tennessee Court of Appeals held that a taxpayer's wholesale service of converting end-user information into Internet protocol was an "enhanced"


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


California court of appeal once again rejects “heads I win, tails you lose” refund scheme
  • Sutherland Asbill & Brennan LLP
  • USA
  • April 13 2010

The TracFone Wireless decision is the most recent taxpayer victory in cases concerning the scope of California local utility user taxes that are generally based on the Federal excise tax ("FET"


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


The Multistate Tax Commission’s 40th Annual Meeting highlights the MTC’s continuing focus on apportionment
  • Sutherland Asbill & Brennan LLP
  • USA
  • August 6 2007

The 40th anniversary meeting of the Multistate Tax Commission (MTC), held in Minnesota last week, highlighted a significant number of state efforts dramatically to alter state taxation, particularly state income tax apportionment


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


IRS subject to APA???
  • Sutherland Asbill & Brennan LLP
  • USA
  • October 18 2010

The U.S. Court of Appeals for the District of Columbia, sitting en banc on September 29, raised serious questions in a suit seeking refund of telephone excise taxes paid to the Internal Revenue Service (IRS


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


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