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Home / Opinion Digests / Business Law / Tax on internet provider’s gross revenue disapproved (access required)

Tax on internet provider’s gross revenue disapproved (access required)

Where the city of Norfolk levies its Business, Professional, and Occupational License tax on an internet provider’s gross income, this violates the federal Internet Tax Freedom Act unless Norfolk’s tax has been grandfathered under the ITFA. The court does not decide at this time which party has the burden of proving whether Norfolk’s BPOL tax has ...