The Appellate Division has upheld a July 2013 trial court decision which allowed an action by the Attorney General under the State’s False Claims Act to proceed on the claim that Sprint Nextel allegedly failed to collect $100 million in sales tax on certain wireless calling plans. State of New York v. Sprint Nextel Corp., et al., No. 11848, 103917/11 (1st Dep’t Feb. 27, 2014).  The Appellate Division agreed that the complaint adequately set forth violations of the False Claims Act and the Tax Laws, and that the company had not established that the Tax Law provision relied on by the Attorney General is preempted by a federal statute or that the False Claims Act should not be given retroactive effect.