LEVEL 3 COMMUNICATIONS, LLC v. RICHARD ROBERTS, COMMISSIONER OF REVENUE, STATE OF TENNESSEE - Articles

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Posted by: Tanja Trezise on Sep 24, 2013

Court: TN Court of Appeals

Attorneys 1:

Robert E. Cooper, Jr., Attorney General and Reporter, William E. Young, Solicitor General, and Jonathan N. Wike, Assistant Attorney General, for the appellant, Richard H. Roberts, Commissioner of Revenue, State of Tennessee.

Attorneys 2:

Brett R. Carter, Nashville, Tennessee, for the appellee, Level 3 Communications, LLC.

Judge(s): COTTRELL

Company providing dial-up and broadband Internet services to Internet Service Providers that in turn provided these services to end-users sought refund of sales taxes it had paid to the State from January 2001 through March 2004 on the ground that its services did not constitute “telecommunications” or “telecommunication services” as those terms are defined in Tenn. Code Ann. § 67-6-102(a)(32). Both the Company and the State filed motions for summary judgment and the trial court granted the Company’s motion. The trial court found the Company provided Internet access services, the services were “enhanced” rather than “basic” services, and the true object of the services was not telecommunications. We affirm the trial court’s judgment.

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