The Alabama Court of Civil Appeals (court) affirmed that an authorized dealer (taxpayer) of a telecommunications company (company) did not owe sales tax on funds it received from customers as prepayments for the company’s wireless services. In this matter, the Tax Tribunal upheld the Department of Revenue’s (department’s) assessment against the taxpayer on the ground that the sales of prepaid wireless monthly phone plans by the taxpayer constituted taxable sales.
Source: cch.com
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