Communications & Media Tax Civil Procedure

Read need-to-know updates, commentary, and analysis on Communications & Media issues written by leading professionals.
News & Analysis as of

Los Angeles Settles Disputed Phone Tax for $92.5M

Recently, a class of plaintiffs settled with City of Los Angeles over its alleged unlawful collection of telephone utility user tax (UUT). The class alleged that the Los Angeles Municipal Code exempted from UUT all amounts...more

Reed Smith Files Amicus Brief on Behalf of the Institute for Professionals in Taxation in Sprint False Claims Act Appeal

On July 21, 2015, Reed Smith LLP, on behalf of the Institute for Professionals in Taxation (“IPT”), filed an amicus brief with the New York State Court of Appeals in People of the State of New York, ex rel. Empire State...more

Washington Department of Revenue takes same position on taxability of early termination fees being challenged in Massachusetts

In a ruling that will be of interest to taxpayers following Massachusetts appeals on the issue, Washington has issued recent guidance (see Washington DOR – Termination Fees) asserting that early termination fees for...more

Mississippi Court Rules Discriminatory Exclusion is Unconstitutional

The Hinds County Chancery Court recently issued an opinion in AT&T Corp. v. Miss. Dep't of Revenue finding that Mississippi's dividend exclusion statute unlawfully discriminates against interstate commerce and is therefore...more

Hold The Phone! AT&T’s Constitutional Challenge To Mississippi’s Dividend Exclusion Statute Is Still Alive

A Mississippi trial court has again found unconstitutional the state’s dividend exclusion statute, which disadvantages certain multistate taxpayers as compared to solely Mississippi taxpayers. This result comes from AT&T’s...more

Tennessee Court of Appeals Rejects Dormant Commerce Clause Challenge to Cable Exemption in DIRECTV, Inc. v. Roberts

The Tennessee Court of Appeals held on February 27, 2015, that the Tennessee Cable Exemption, which exempts the first $15 of cable television service from sales tax, does not violate the Commerce Clause of the United States...more

ConAgra Brands; Taxpayer Loss in First Post-Gore Decision Signals More Challenges for Intercompany Transactions in Maryland

The Maryland Tax Court recently issued its decision in ConAgra Brands Inc. v. Comptroller of the Treasury, 09-IN-OO-0150 (Md. Tax Ct., Feb. 24, 2015). The case involved the Comptroller’s assertion of nexus over ConAgra...more

Australia: What is and is not a “royalty” for withholding tax purposes? Latest key court decision

By Jock McCormack, James Newnham, Matthew Cridland and Eddie Ahn Introduction The taxpayer, Seven Network Limited, has won a recent decision (22 December 2014) in the Australian Federal Court, Seven Network Limited v Federal...more

October 2014 Independent Contractor Compliance and Misclassification Update

- TAX COURT DECISION REMINDS COMPANIES THAT “OFFICERS” ARE STATUTORY EMPLOYEES AND THEREFORE CANNOT BE INDEPENDENT CONTRACTORS. The United States Tax Court held that a company that was engaged in the buying, reconditioning,...more

Oregon Supreme Court Provides Definition of "Data Transmission Services" for Central Assessment Purposes

The Oregon Supreme Court today released its long-awaited decision in Comcast Corporation v. Department of Revenue, 356 Or 282, (Oct 2, 2014) (argued January 8, 2013). ...more

MoFo New York Tax Insights - Volume 5, Issue 8 - August 2014

In This Issue: - Department Releases New Nonresident Audit Guidelines to Address Gaied - Nuclear Power Plant That Produces Steam and Water to Generate Electricity Is Not Eligible for Investment Tax...more

Tariffpalooza 2014

Summer 2014. The living is easy; the Copyright Board is certifying tariffs at a furious pace. As we noted back in May 2014 (Towards Certainty on Webcasting – Re:Sound Tariff 8 Certified), the Board certified Re:Sound...more

"Study Reveals US Courts of Appeal Are Less Receptive to Reviewing Class Certification Rulings"

Skadden recently conducted a study on behalf of the U.S. Chamber of Commerce Institute for Legal Reform regarding acceptance rates for Rule 23(f) petitions appealing class certification rulings in federal courts. The study...more

Advertising Law

FTC Settles With ADT Over Deceptive Endorsements - Don’t believe everything you see on TV or read on the Internet – at least not from ADT Security Systems. According to an administrative complaint filed by the...more

Sutherland SALT Shaker: August 2013 Digest

In this issue: - No Expressions of Goodwill from Arizona Department of Revenue - California Court of Appeal: ITFA Doesn’t Make the CUT - Round We Go: Indiana Denies Taxpayer’s Intercompany “Residual...more

Sutherland SALT Shaker: July 2013 Digest

In this issue: - Arizona: Software Licenses Determined to Be Personal Property Rentals - Rent-a-Cloud: Arizona’s Transaction Privilege Tax Applies to Receipts from the Temporary Use of Online Software -...more

Advertising Law Newsletter - July 22, 2011

In this issue: Manatt Senior Partner Honored as a Hollywood Power Lawyer; Senate Committee Discusses Online Privacy, Do Not Track; Nivea Settles with FTC Over Skin Cream Claims; California Enacts Online Sales Tax; U.S....more

17 Results
View per page
Page: of 1

Follow Communications & Media Updates on:

"My best business intelligence, in one easy email…"

Your first step to building a free, personalized, morning email brief covering pertinent authors and topics on JD Supra:

Sign up to create your digest using LinkedIn*

*By using the service, you signify your acceptance of JD Supra's Privacy Policy.
*With LinkedIn, you don't need to create a separate login to manage your free JD Supra account, and we can make suggestions based on your needs and interests. We will not post anything on LinkedIn in your name. Or, sign up using your email address.