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Illinois allows intermediate carrier to source international telecommunications receipts based on its property factor
  • Sutherland Asbill & Brennan LLP
  • USA
  • October 17 2014

The Illinois Department of Revenue determined that a wholesale distributor of international telecommunications services could source its

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

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

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

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

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

In the courts
  • Arent Fox LLP
  • USA
  • April 30 2012

On April 26, 2012, the Supreme Court of Washington held that AT&T Mobility unlawfully passed through Washington State’s Business & Occupations (B&O) tax onto its wireless customers as a line-item charge on their monthly invoices, rather than factoring the cost into its sales price

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

The State of the Union in 2016: What To Expect In President Obama’s Final Year In Office
  • Squire Patton Boggs
  • USA
  • January 13 2016

Last night, President Barack Obama delivered his seventh and final State of the Union Address before a joint session of the 114th Congress. In it, he

Tax Appeals Tribunal holds sales tax applies to fixed monthly charges for mobile voice services
  • Morrison & Foerster LLP
  • USA
  • August 11 2015

The New York State Tax Appeals Tribunal has affirmed the decision of an Administrative Law Judge holding that bundled charges for interstate and