J2 GLOBAL COMMUNICATIONS, INC. v. CITY OF LOS ANGELES

No. B241151.

218 Cal.App.4th 328 (2013)

159 Cal. Rptr. 3d 742

j2 GLOBAL COMMUNICATIONS, INC., Plaintiff and Appellant, v. CITY OF LOS ANGELES, Defendant and Respondent.

Court of Appeals of California, Second District, Division Four.

July 26, 2013.


Attorney(s) appearing for the Case

Carr & Ferrell, James W. Lucey , Marcus H. Yang and Robert J. Yorio for Plaintiff and Appellant.

Carmen A. Trutanich , City Attorney, Beverly A. Cook , Assistant City Attorney; Colantuono & Levin, Holly O. Whatley and Tiana J. Murillo for Defendant and Respondent.


OPINION

WILLHITE, J.

Plaintiff j2 Global Communications, Inc., appeals from a summary judgment in favor of defendant City of Los Angeles (City) on j2's claim for a refund of taxes it paid for telecommunication services it used in connection with services it provided to its customers over the Internet. j2 contends it is exempt from taxation on those telecommunication services under the Internet Tax Freedom Act, as amended in 2007 (ITFA...

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