AG Tax Law, P.C.

AG TAX LAW, P.C.

The attorneys of AG Tax Law, P.C. have assisted clients in many ground-breaking ways over the years. The following are a few of the cases that illustrate the vision of our firm.

Internet Service Provider’s purchase of telecommunication services, including line access, transport lines, ATM, private lines, DSL and dial up access (PRI, T-1, ect.) used to assemble their network that in turn was used to provide Internet access is exempt from New York State Sales and Use Tax. Concentric Network Corp, New York Division of Tax Appeals, Tax Tribunal (Final Determination), March 16, 2006; Frontline Communication Corp., New York Division of Tax Appeals, Tax Tribunal, March 16, 2006; Fastnet Corporation, New York Division of Tax Appeals, Tax Tribunal, March 16, 2006. The Petitioners successfully argued that Internet, based on FCC rulings, was interstate in nature and that any purchases used by ISPs were, therefore, interstate communications and outside the scope of the NYS tax on intrastate telecommunications.

Telecommunication qualified for the Minnesota manufacturing exemption from Sales and Use Tax. XO Communications, Inc. v. Commissioner of Revenue, Nos. 7430-R and 7442-R (MN 2004). The MN Supreme Court held that telecommunication qualified as manufacturing based on the production of digitized signals.