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Home / Opinion Digests / Internet Tax Freedom Act preempts general business tax (access required)

Internet Tax Freedom Act preempts general business tax (access required)

Where Fairfax County taxed Cox Communications’ gross receipts of internet access fees under the commonwealth’s Business, Professional, and Occupational License tax, this was error because the federal Internet Tax Freedom Act preempts the BPOL tax. It is the county’s burden to show it is grandfathered under the ITFA to continuing taxing revenue from internet access ...