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New York trial court trims the fat but keeps the meat on False Claims Act lawsuit
  • Sutherland Asbill & Brennan LLP
  • USA
  • July 3 2013

A New York State trial court has denied a motion filed by Sprint Nextel Corporation and its subsidiaries (Sprint) to dismiss a claim brought under

Wireless tax bill approved by House Judiciary Committee
  • Paul, Weiss, Rifkind, Wharton & Garrison LLP
  • USA
  • July 22 2011

Legislation imposing a five-year moratorium on new state and local taxes that target wireless services was approved last Thursday by members of the House Judiciary Committee, who also endorsed amendments that would (1) provide an exemption for taxes approved by voters and (2) mandate a study of the bill’s impact on state and local governments

Legislative outlook
  • Arent Fox LLP
  • USA
  • May 16 2011

On May 12, 2011, Sen. John “Jay” Rockefeller IV, D-W.Va., Chair of the Senate Commerce Committee, and Sen. Olympia Snowe. R-Me., released statements reacting to the new White House proposal for cybersecurity

California Court of Appeal switcheroo: software constitutes technology transfer agreement
  • Sutherland Asbill & Brennan LLP
  • USA
  • March 21 2011

The California Court of Appeal held that receipts from Nortel's license of computer programs used to operate a telephone company's switch hardware were not subject to sales tax

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

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

Indiana corporate income tax: wireless service providers’ refund claims fail to connect in Tax Court
  • Faegre Baker Daniels LLP
  • USA
  • July 10 2013

In Vodafone Americas Inc. and Vodafone Holdings LLC v. Ind. Dep't of State Rev. (June 18, 2013), Taxpayers (collectively "Vodafone") owned various

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

Unintended consequences? The Open Internet Order could open the door to new taxes
  • Davis Wright Tremaine LLP
  • USA
  • June 10 2015

Could Benjamin Franklin have been wrong about the Internet when he said, “In this world nothing can be said to be certain, except death and taxes”

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