Tax News

CCH (cch.taxgroup.com) reports:

A long-distance telephone carrier licensed to transmit 900 number and long distance telephone calls was not liable for Maryland sales tax imposed on such 900-type telecommunications services.
The uncontested factual findings in this case established only that the taxpayer acted as a common carrier with regard to the 900 number transactions at issue. Thus, under National Bellas Hess, Inc. , 386 U.S. 753 (1967) and Quill Corp. , 504 U.S. 298 (1992), the taxpayer could not be held responsible for the 900 number sales and use tax on transactions between Maryland consumers and the information services vendors without violating the Commerce Clause of the U.S. Constitution.
In ruling so, the Maryland Court of Appeals has reversed the judgment of the Maryland Court of Special Appeals that previously held the taxpayer liable for Maryland sales tax. (TAXDAY, 2007/09/17, S.5)