PEOPLE v. SPRINT NEXTEL CORP.

No. 127.

26 N.Y.3d 98 (2015)

42 N.E.3d 655

2015 NY Slip Op 07574

THE PEOPLE OF THE STATE OF NEW YORK, by ERIC T. SCHNEIDERMAN, Attorney General for the State of New York, et al., Respondents, v. SPRINT NEXTEL CORP. et al., Appellants.

Court of Appeals of New York.

Decided October 20, 2015.


Attorney(s) appearing for the Case

Williams & Connolly LLP, Washington, D.C. ( Kannon K Shanmugam , of the District of Columbia bar, admitted pro hac vice, Dane H. Butswinkas , of the District of Columbia bar, admitted pro hac vice, David S. Blatt of the District of Columbia bar, admitted pro hac vice, and Kenneth J. Brown of the District of Columbia bar, admitted pro hac vice, of counsel), and Pillsbury Winthrop Shaw Pittman LLP, New York City ( E. Leo Milonas and David G. Keyko of counsel), for appellants.

Eric T Schneiderman , Attorney General, New York City ( Steven C. Wu , Barbara D. Underwood and Won S. Shin of counsel), for respondents.

Reed Smith LLP, New York City ( Jack Trachtenberg , Adam P. Beckerink and Jennifer S. Goldstein of counsel), for Institute for Professionals in Taxation, amicus curiae.

McDermott Will & Emery LLP, New York City ( Arthur R. Rosen and Lindsay M. LaCava of counsel), for Council on State Taxation, amicus curiae.

Ingram Yuzek Gainen Carroll & Bertolotti, LLP, New York City ( John G. Nicolich and Roger Cukras of counsel), for Broadband Tax Institute, amicus curiae.

Willens & Scarvalone LLP, New York City ( Jonathan A. Willens of counsel), and Taxpayers Against Fraud Education Fund, Washington, D.C. ( Cleveland Lawrence III and Jacklyn N. De-Mar of counsel), for Taxpayers Against Fraud Education Fund, amicus curiae.

Cleary Gottlieb Steen & Hamilton LLP, New York City ( Lewis J. Liman of counsel), for Chamber of Commerce of the United States of America, amicus curiae.

Heather C. Briccetti , The Business Council of New York State, Inc., Albany, for The Business Council of New York State, Inc., amicus curiae.


OPINION OF THE COURT

We hold that: (1) the Tax Law imposes sales tax on interstate voice service sold by a mobile provider along with other services for a fixed monthly charge; (2) the statute is unambiguous; (3) the statute is not preempted by federal law; (4) the...

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