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PRODIGY SERVICES CORP., INC. v. JOHNSON

125 S.W.3d 413 (2003)

PRODIGY SERVICES CORPORATION, INC. v. Ruth E. JOHNSON, Commissioner of Revenue, State of Tennessee, et al.

Court of Appeals of Tennessee, at Nashville.

August 12, 2003.

Permission to Appeal Denied December 22, 2003.

Attorney(s) appearing for the Case

Paul G. Summers, Attorney General and Reporter; Michael E. Moore, Solicitor General; Margaret M. Huff, Assistant Attorney General, for the appellant, Ruth E. Johnson, Commissioner of Revenue, State of Tennessee, and the Attorney General.

Charles A. Trost and Michael G. Stewart, Nashville, Tennessee; Peter J. Brann, Lewiston, Maine, for the appellee, Prodigy Services Corporation, Inc.

Joseph W. Gibbs and Patricia Head Moskal, Nashville, Tennessee; Richard P. Bress and John W. Westmoreland, Washington, DC, for the amici curiae, Information Technology Association of America and U.S. Internet Service Providers Association.

Permission to Appeal Denied by Supreme Court December 22, 2003.

BEN H. CANTRELL, P.J., M.S., delivered the opinion of the court, in which WILLIAM B. CAIN, J. and ROYCE TAYLOR, Sp. J., joined.

OPINION

The Tennessee Commissioner of Revenue assessed Prodigy Services Corporation, Inc. for sales and use taxes on "telecommunication services" as defined in Tenn.Code Ann. § 67-6-102(29)(now codified at Tenn.Code Ann. § 67-6-102(31)(Supp.2002))...

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