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Tag Archives: Taxation

Internet provider liable for city’s business tax assessment (access required)

An internet service provider must pay a city’s business tax assessments because the city began collecting the tax before the effective date of a federal law that bars taxation of internet service access revenues. Background This case involves the interplay ...

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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 ...

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Assessments not entitled to presumption of correctness (access required)

A county’s tax assessments of appellant’s industrial property are not entitled to the presumption of correctness. One assessment was not based on any of the three accepted approaches, and another was based on only one approach without considering and rejecting ...

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