Lahtinen, J.
Petitioners contend that respondent Tax Appeals Tribunal erred in determining that the computer equipment and software they provided to travel agencies under subscriber agreements during two tax periods (i.e., 1991 to 1993 and 1993 to 1996) were taxable as leases of personal property. They argue that the Tribunal failed to apply the "true object test," which they assert would have revealed that the agreements were for nontaxable connectivity services...
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.