Telecommunications Association Files Brief Supporting Vodafone in Tennessee Supreme Court

Telecommunications Association Files Brief Supporting Vodafone in Tennessee Supreme Court

The Tennessee Cable Telecommunications Association has filed an amicus brief in the Tennessee Supreme Court supporting Vodafone Americas, arguing that the Court of Appeals opinion would erroneously allow the tax commissioner to apply an alternative apportionment formula to the entire wireless telecommunications industry.

Court of Appeals decision <a href="/lr/resolve//1tj2"> <img src="//s3.amazonaws.com/binary.taxnotes.com/image/etl/doclink.gif" border="0" alt="2014 STT 123-30: State Court Opinions"/></a> and dissent <a href="//s3.amazonaws.com/pdfs.taxnotes.com/2014/2014-15821-1.pdf" title="PDF: 2014-15821"><img src="//s3.amazonaws.com/binary.taxnotes.com/image/etl/pdficon_small.gif" width="14" height="14" border="0"/></a>. Vodafone's original brief <a href="/lr/resolve//1z8j"> <img src="//s3.amazonaws.com/binary.taxnotes.com/image/etl/doclink.gif" border="0" alt="2014 STT 246-32: Court Petitions and Complaints"/></a>. Tennessee's response brief <a href="/lr/resolve//2012"> <img src="//s3.amazonaws.com/binary.taxnotes.com/image/etl/doclink.gif" border="0" alt="2015 STT 15-33: Court Petitions and Complaints"/></a>. Vodafone's reply brief <a href="/lr/resolve//20f1"> <img src="//s3.amazonaws.com/binary.taxnotes.com/image/etl/doclink.gif" border="0" alt="2015 STT 25-34: Taxpayer Briefs"/></a>.

The Tennessee Cable Telecommunications Association has filed an amicus brief in the Tennessee Supreme Court supporting Vodafone Americas, arguing that the Court of Appeals opinion would erroneously allow the tax commissioner to apply an alternative apportionment formula to the entire wireless telecommunications industry, ignored the unusual nature of wireless communications sales, and rejected legislative intent to prevent market-based sourcing.