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Value of employer provided cell phone not income to employee
  • Kelley Drye & Warren LLP
  • USA
  • September 14 2011

IRS has today issued guidance (IRS Notice 2011-72) regarding an employer's provision of a cell phone to an employee

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"

Industry urges Congress to act on wireless tax bills
  • Paul, Weiss, Rifkind, Wharton & Garrison LLP
  • USA
  • April 20 2012

As millions of Americans put the finishing touches on federal tax returns that were due on Tuesday, executives of wireless association CTIA and six major wireless carriers wrote to leaders of the Senate Finance Committee to urge passage of separate bills that would impose a five-year moratorium on new state or local taxation of wireless services and establish a national framework for taxes applied to digital goods and services

Alabama legislative update - week 13: sprinting to the finish
  • Baker Donelson Bearman Caldwell & Berkowitz PC
  • USA
  • May 14 2012

The Alabama Legislature saved some of its most important work for the last day of the regular session, including approval of both budgets and final action on the immigration bill

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

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

House adopts permanent extension of internet tax moratorium
  • Paul, Weiss, Rifkind, Wharton & Garrison LLP
  • USA
  • June 12 2015

Players throughout the cable, wireless and wireline telecommunications industries applauded the vote of House members on Tuesday to adopt legislation

Lighting up dark fiber: Washington turns on retail sales tax for dark fiber
  • Sutherland Asbill & Brennan LLP
  • USA
  • October 16 2014

The Washington State Department of Revenue determined that a telecommunications company's leases of dark fiber were competitive telephone services

To be taxed or not to be taxed? Ancillary telephone charges examined for purposes of Pennsylvania's gross receipts tax
  • Sutherland Asbill & Brennan LLP
  • USA
  • July 17 2013

The Commonwealth Court of Pennsylvania held that gross receipts received by Verizon in connection with nonrecurring service chargesincluding

Permanent Internet tax ban approved by House
  • Paul, Weiss, Rifkind, Wharton & Garrison LLP
  • USA
  • July 18 2014

Members of the U.S. House of Representatives have adopted by voice vote the Permanent Internet Tax Freedom Act (H.R. 3086), which would extend