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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”


Electronic messaging services not subject to Colorado sales or use tax as telephone or telegraph service or any other taxable service
  • Sutherland Asbill & Brennan LLP
  • USA
  • April 30 2015

Colorado determined in two private letter rulings that a number of electronic messaging services are not subject to Colorado sales or use tax as a


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


In state equal protection jurisprudence, the hits just keep on coming
  • Sutherland Asbill & Brennan LLP
  • USA
  • April 29 2013

The Iowa Supreme Court passed on an opportunity to breathe life into equal protection jurisprudence and, instead, rejected Qwest Corporation's


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


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


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


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


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


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