COMCAST HOLDINGS CORPORATION, ET AL. V. TENNESSEE DEPARTMENT OF REVENUE, ET AL. - Articles

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COMCAST HOLDINGS CORPORATION, ET AL. V. TENNESSEE DEPARTMENT OF REVENUE, ET AL.

Posted by: Karen Belcher on Apr 25, 2019

Court: TN Court of Appeals

Attorneys 1:

Jeffrey A. Friedman and Daniel H. Schlueter, Washington, D.C.; Maria M. Todorova, Atlanta, Georgia; and Brett R. Carter, Nashville, Tennessee, for the appellants, Comcast Holdings Corporation, Comcast of the South, Inc., and Comcast of Arkansas/Florida/Louisiana/Minnesota/Mississippi/Tennessee, Inc.

Attorneys 2:

Herbert H. Slatery, III, Attorney General and Reporter; Andree S. Blumstein, Solicitor General; and Jonathan N. Wike, Senior Counsel, for the appellee, Tennessee Department of Revenue.

Judge(s): MCCLARTY

This action involves a multistate taxpayer suit concerning an assessment against four Comcast entities doing business in Tennessee for the payment of additional franchise and excise tax liabilities for cable television and internet receipts from Tennessee subscribers. Comcast filed suit against the Tennessee Department of Revenue, alleging that the assessments improperly attributed the cost of performance of various earnings producing activities to Tennessee. Following a hearing, the trial court determined that Comcast failed to correctly identify its earnings producing activity, thereby requiring judgment for the Department. The court alternatively ruled that the activities underlying the licensing costs for video content took place in Tennessee, supporting the assessment for cable television receipts. The court entered judgment against Comcast. We affirm.

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