PHONE RECOVERY SERVICES, LLC, for itself and ON BEHALF OF the STATE of Minnesota, Appellant,
v.
QWEST CORPORATION, a Colorado company, et al., Respondents, Citizens Telecommunications Company of Minnesota, LLC, a Delaware company, et al., Respondents, Telephone and Data Systems, Inc., et al., Respondents, Pine Island Telephone Company, et al., Respondents, Level 3 Communications, LLC, a Delaware company, et al., Respondents, Onvoy, LLC, et al., Respondents, Bandwidth.com CLEC, LLC, a Delaware company, et al., Respondents, MCC Telephony of Minnesota, LLC, a Delaware company, et al., Respondents, Jaguar Communications, Inc., et al., Respondents, Windstream Holdings, Inc., et al., Respondents, XO Communications, LLC, et al., Respondents, AT & T Corporation, et al., Respondents.
Court of Appeals of Minnesota.https://leagle.com/images/logo.png
Robert Cattanach , Bryan C. Keane , Dorsey & Whitney, LLP, Minneapolis, Minnesota (for respondents Citizens Telecommunications Company of Minnesota, LLC, et al.).
Wayne E. Reames , Belin McCormick, P.C., Des Moines, Iowa (for respondents XO Communications, LLC, et al.).
Karla M. Vehrs , Lindquist & Vennum, Minneapolis, Minnesota (for respondents AT & T Corporation, et al.).
Considered and decided by Cleary, Chief Judge; Johnson, Judge; and Reilly, Judge.
OPINION
CLEARY, Chief Judge.
On appeal from the entry of judgment, appellant Phone Recovery Services LLC argues that the district court erred by relying on Minn. Stat. § 15C.03 in dismissing the amended complaint. Because the 911, TAM, and TAP charges are taxes, and because the statutes that require the collection and remittance of...
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