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Home / Opinion Digests / Taxation – Cell Phone LLC – Minimum Tax (access required)

Taxation – Cell Phone LLC – Minimum Tax (access required)

The minimum tax imposed on telecommunications companies pursuant to Va. Code § 58.1-400.1 does not apply to appellant Virginia Cellular LLC, a noncorporate company, and the Virginia Supreme Court reverses the contrary decision imposing the tax on the LLC. The Virginia Department of Taxation determined that Virginia Cellular LLC was subject to the minimum tax imposed ...

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