We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.

Search results

Order by: most recent most popular relevance



Results: 1-10 of 895

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


In other news: REITs windstream, data centers, transmission lines
  • Chadbourne & Parke LLP
  • USA
  • August 22 2014

REITs are getting new attention after an IRS ruling to a telecom company. Arkansas telecom company Windsteam Holdings Inc. said in a securities


114th Congress preview
  • Mintz Levin Cohn Ferris Glovsky and Popeo PC
  • USA
  • January 7 2015

With the 114th Congress now officially underway with the Republican Party in control of the House of Representatives and the Senate, ML Strategies


House members re-introduce internet tax, Title II blocking bills
  • Paul, Weiss, Rifkind, Wharton & Garrison LLP
  • USA
  • January 16 2015

Last Friday, a bipartisan group of House lawmakers re-introduced legislation that would extend permanently provisions of the Internet Tax Freedom Act


Status updates - November 4 2014
  • Morrison & Foerster LLP
  • Spain, USA
  • November 4 2014

The Spanish parliament has passed what is commonly known as the “Google tax,” although it’s technically not a tax and doesn’t apply solely to Google


FCC seeks comment on 911 fee preemption Petition for Lifeline subscribers
  • Davis Wright Tremaine LLP
  • USA
  • November 7 2014

Today, the FCC Wireline Competition Bureau issued a Public Notice requesting industry comment on a Petition filed by TracFone Wireless regarding 911


FCC will consider spectrum items at April 17 Open Meeting
  • Squire Patton Boggs
  • USA
  • April 13 2015

On March 26 the Subcommittee on Communications and Technology of the House Energy and Commerce Committee (House Commerce Committee) held a hearing


Repeated IRS warnings haven’t stopped telephone scams
  • Baker & Hostetler LLP
  • USA
  • February 11 2015

In October 2013, the IRS issued taxpayers a warning about a pervasive telephone scam designed to solicit payments and release of personal information


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


Second Circuit categorizes dial-up internet services as telecommunications for federal excise tax purposes
  • Sutherland Asbill & Brennan LLP
  • USA
  • August 21 2013

The U.S. Court of Appeals for the Second Circuit determined that dial-up internet services were taxable local telephone services when analyzing an