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LEVEL 3 COMMUNICATIONS v. STATE CORP. COM'N

Record Nos. 102043, 102044, 102045, 102046.

710 S.E.2d 474 (2011)

282 Va. 41

LEVEL 3 COMMUNICATIONS, LLC v. STATE CORPORATION COMMISSION, et al.

Supreme Court of Virginia.

June 9, 2011.

Attorney(s) appearing for the Case

N. Pendleton Rogers ( Eric M. Page ; Douglas Richards; LeClairRyan, Richmond, on briefs), for appellants.

Wayne N. Smith , Senior Counsel ( William H. Chambliss , General Counsel, on brief), for appellee State Corporation Commission.

No brief filed by appellees Department of Taxation and Attorney General of Virginia.

Present: KINSER, C.J., LEMONS, GOODWYN, MILLETTE, and MIMS, JJ., and RUSSELL and LACY, S.JJ.

OPINION BY Justice S. BERNARD GOODWYN.

In this appeal, we consider whether the State Corporation Commission (SCC) has the authority to deduct a telecommunications company's Internet-related revenues when determining the gross receipts it certifies to the Virginia Department of Taxation (Department) pursuant to Code § 58.1-400.1.

Background

Level 3 Communications, LLC (Level 3) filed several applications with the SCC for "review and correction...

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