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NEW CINGULAR WIRELESS PCS LLC v. COMMISSIONER OF REVENUE

No. 18-P-1317.

98 Mass. App. Ct. 346 (2020)

NEW CINGULAR WIRELESS PCS LLC v. COMMISSIONER OF REVENUE.

Appeals Court of Massachusetts, Suffolk.

September 4, 2020.

Attorney(s) appearing for the Case

Cassandra Bolanos , Assistant Attorney General, for Commissioner of Revenue.

Margaret Wilson , of New Jersey ( Michael Bogdanow also present) for the taxpayer.

Eric S. Tresh , of Georgia, Todd A. Lard , of the District of Columbia, & Kathleen S. Blaszak , for Broadband Tax Institute, amicus curiae, submitted a brief.

Present: DITKOFF, McDONOUGH, & HAND, JJ.

With some exceptions not relevant here, Congress prohibits States from imposing taxes on the sale of Internet access, but only where the Internet access provider "offers" its customers screening software designed to protect children from exposure to harmful materials. See Internet Tax...

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