AOL, INC. (SUCCESSOR TO AMERICA ONLINE, INC.), ON ITS OWN BEHALF AND AS ASSIGNEE OF SPRINT COMMUNICATIONS COMPANY, L. P., AND SPRINT COMMUNICATIONS COMPANY, L. P. v. RICHARD H. ROBERTS, IN HIS CAPACITY AS COMMISSIONER OF REVENUE FOR THE STATE OF TENNESSEE - Articles

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Posted by: Brittany Sims on Aug 13, 2013

Court: TN Court of Appeals

Attorneys 1:

Patricia Head Moskal and Joseph W. Gibbs, Nashville, Tennessee; and Martin I. Eisenstein, Lewiston, Maine, for the Appellants, AOL, Inc. (successor to America Online, Inc.), on its own behalf and as assignee of Sprint Communications Company, L. P., and Sprint Communications Company, L. P.

Attorneys 2:

Robert E. Cooper, Jr., Attorney General and Reporter; William E. Young, Solicitor General; and Jonathan N. Wike, Senior Counsel, for the Appellee, Richard H. Roberts, in his capacity as Commissioner of Revenue for the State of Tennessee.

Judge(s): DINKINS

Taxpayers appeal from the trial court’s grant of summary judgment in favor of the Commissioner and dismissal of the taxpayers’ claims for refund of sales taxes paid to the State of Tennessee. Holding that the service at issue was not excluded from the definition of taxable telecommunications as a private line service or as an enhanced service, we affirm the judgment of the trial court.

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