Like many states, Florida’s corporate income tax regime has special rules applicable to telecommunications companies. The tricky part about taxing the telecommunications industry is how to source receipts earned from providing interstate telecommunications services. Put differently, when is a state permitted to tax an interstate phone call? For corporate income tax purposes, the only receipts … Continue Reading
A Georgia appeals court denied certain AT&T subsidiaries’ attempt to recoup taxes they charged customers on wireless services, because the companies lacked standing to recoup the allegedly erroneous taxes on behalf of customers who paid them.… Continue Reading
DirecTV joined Goodyear, IBM, T-Mobile and numerous other companies in seeking U.S. Supreme Court review of their challenge to a Michigan Court of Appeals ruling, affirmed by the Michigan Supreme Court, that allowed the state to retroactively withdraw from MTC Compact (“Compact”), in DirecTV Group Holdings LLC v. Michigan Department of Treasury, U.S. Sup. Ct., … Continue Reading
