Throughout the week, we highlight selected developments involving state tax legislative, judicial, and administrative matters. The alerts provide a brief summary of specific multistate developments relevant to taxpayers, tax professionals, and other interested persons. Read the recent alerts below or visit the archive.
Oregon Supreme Court upholds E911 Tax on out-of-state telecommunications company
On December 23, 2021, the Oregon Supreme Court (Court) issued its opinion in Ooma, Inc. v. Dept. of Rev. The Court affirmed the Oregon Tax Court’s decision and ruled that Oregon may validly impose its E911 Tax on an out-of-state telecommunications company that provides Voice over Internet Protocol (VoIP) services to customers across the United States, including Oregon residents. The Court held that imposing the tax on a company that lacks an in-state physical presence, but has access to Oregon’s emergency communications system, does not violate the Due Process or Commerce Clauses of the US Constitution.
This Multistate Tax Alert summarizes the Court’s decision.
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