№ files_lp_4_process_2_42040
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Formal ruling from a state appellate tax board resolving whether sales of an electronic facsimile service by a Delaware corporation to Massachusetts customers are subject to state sales tax and related penalties.
Year:
2019
Jurisdiction:
Massachusetts, United States
Subject:
Sales Tax on Electronic Facsimile Services
Document Type:
Court/Administrative Decision
Issuing Body:
Appellate Tax Board of Massachusetts
Parties:
J2 Cloud Services, Inc. (Appellant); Commissioner of Revenue (Appellee)
Case Number:
C325426
Legal References:
G.L. c. 58A, § 7; G.L. c. 62C, § 39; G.L. c. 64H, §§ 1–2; 47 U.S.C. § 151 (ITFA)
Representatives:
Gregory Roberts, Esq.; Maxwell D. Solet, Esq. (Appellant); Marikae Grace Toye, Esq.; Joseph J. Tierney, Esq. (Commissioner)
Tax Periods:
July 31, 2003 – December 31, 2011
Decision Date:
February 27, 2019
Key Issues:
Classification of eFax service as telecommunications, applicability of Internet Tax Freedom Act, sourcing of receipts, assessment of penalties
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Year:
2018
Subject matter:
Anti-dumping duties on pneumatic valves
Type of document:
Appellate Body report
Institution:
World Trade Organization
Dispute settlement system:
WTO Dispute Settlement Body
Case number:
WT/DS504
Appeal number:
AB-2018-3
Complainant:
Japan
Respondent:
Republic of Korea
Relevant agreements:
Anti-Dumping Agreement; GATT 1994; DSU
Product concerned:
Valves for pneumatic transmissions
Investigating authorities:
Korea Trade Commission; Office of Trade Investigation
Period of investigation:
2014–2015
Date of underlying measures:
2015
Procedural stage:
Appellate review
Official language:
English
Year:
2020
Region / city:
India
Topic:
Income Tax Law
Document type:
Legal Opinion
Agency / institution:
Income Tax Appellate Tribunal (ITAT)
Author:
Not specified
Target audience:
Tax professionals, Legal practitioners, Taxpayers
Effective period:
From 1st April 2020
Approval date:
Not specified
Date of changes:
Not specified
Year:
2018
Region / City:
Manchester-by-the-Sea
Subject:
Property tax appeal, exemption claim
Document Type:
Legal Decision
Agency / Organization:
Appellate Tax Board
Author:
Commissioners Chmielinski, Hammond, Scharaffa, Rose, Good
Target Audience:
Legal professionals, tax authorities
Effective Period:
Fiscal years 2014 and 2015
Approval Date:
March 29, 2018
Modification Date:
Not specified
Year:
2019
Region / City:
United States
Subject:
Telecommunications, Wireless Networks
Document Type:
Legal Notice
Organization / Institution:
Not specified
Author:
Not specified
Target Audience:
Local government officials, legal counsel
Validity Period:
Ongoing
Approval Date:
Not specified
Modification Date:
Not specified
Year:
2005
Region / City:
Dehra Dun, India
Topic:
Right to Information Act, Appellate Authorities
Document Type:
Office Order
Institution:
Survey of India
Target Audience:
Government Officials, Public Information Officers
Effective Period:
Ongoing
Approval Date:
31.08.2005
Date of Changes:
23.11.2005
Year:
2019
Region / City:
Taunton
Subject:
Property Tax Appeals
Document Type:
Court Decision
Agency / Institution:
Appellate Tax Board
Author:
Commissioners of the Appellate Tax Board
Target Audience:
Legal professionals, property assessors, real estate appraisers
Period of Validity:
2015-2017
Approval Date:
January 18, 2019
Date of Amendments:
None
Context:
This is a formal court decision regarding property tax appeals for a retail property located in Taunton, Massachusetts, assessing the fairness of property tax assessments for the fiscal years 2015-2017.
Year:
1908
Region / City:
Delhi
Topic:
Civil Appeals, Court Procedure
Document Type:
Legal Form
Institution:
High Court of Delhi
Author:
Not specified
Target Audience:
Legal professionals, parties involved in civil litigation
Period of validity:
Not specified
Approval Date:
Not specified
Date of Amendments:
Not specified
Year:
2018
Jurisdiction:
Commonwealth of Massachusetts, United States
City / Town:
Harwich, Massachusetts
Type of document:
Tax appeal decision
Subject:
Real estate tax assessment and abatement
Adjudicating body:
Appellate Tax Board
Case number:
Docket No. F331832
Date promulgated:
May 16, 2018
Appellant:
Michael Bass, Trustee of the Carl M. Youngman Irrevocable Trust of 2007
Representative for appellant:
Carl Youngman (pro se)
Appellee:
Board of Assessors of the Town of Harwich
Representative for appellee:
Donna Molino, Director of Assessing
Property concerned:
Condominium unit at 1-2-7 Belmont Road, Harwich, Parcel ID 1-C1-7
Fiscal year at issue:
Fiscal Year 2016
Relevant valuation date:
January 1, 2015
Assessed value:
$518,500
Board-determined fair market value:
$455,000
Tax rate:
$9.07 per thousand
Abatement granted:
$593.23 inclusive of CPA surcharge
Legal basis cited:
G.L. c. 58A §7; G.L. c. 59 §§11, 38, 57C, 59, 64, 65; G.L. c. 59 §2A
Commissioner hearing the appeal:
Chmielinski
Board members joining decision:
Hammond, Scharaffa, Good
Year:
2026
Region / City:
United States
Topic:
Legal Procedures
Document Type:
Legal Text
Organization / Institution:
United States Federal Courts
Author:
Not specified
Target Audience:
Legal professionals, appellate court judges, and attorneys
Effective Period:
Ongoing
Approval Date:
Not specified
Date of Amendments:
Not specified
Year:
2026
Region / City:
Washington State, USA
Subject:
Public defense and legal representation
Document Type:
Reference guide / directory
Issuing Organization:
Washington Defender Association
Contributors:
Gonzaga School of Law, Seattle University School of Law, University of Washington School of Law
Target Audience:
Law students, recent graduates, aspiring public defenders
Coverage Period:
Current as of 2026
Content Includes:
County and municipal public defender offices, appellate offices, federal public defender offices, private law firms providing indigent defense
Additional Information:
Provides addresses, contact emails, phone numbers, law student position details, and hiring practices for each office
Year:
2025
Region / City:
Essex
Theme:
Childcare, Education
Document Type:
Service Specification
Organization:
Essex County Council
Author:
Essex County Council
Target Audience:
Childcare providers, schools, local authorities
Period of Validity:
Until funding exhaustion or program completion
Approval Date:
March 2023
Modification Date:
Not specified
Year:
2025-26
Region / City:
UK
Theme:
Music Education, Funding
Document Type:
Grant Agreement
Organization / Institution:
Department for Education (DfE)
Author:
Not specified
Target Audience:
Hub Lead Organizations (HLOs), Music Hub partners
Validity Period:
2025-26
Approval Date:
Not specified
Amendment Date:
Not specified
Year:
2025
Document type:
Amendment Proposal Form
Organization:
National Association of Insurance Commissioners
Affiliated bodies:
Life Actuarial (A) Task Force; Health Actuarial (B) Task Force
Valuation Manual sections:
VM-20 Section 9.G.8; VM-21 Section 4.A.5
Issue title:
Clarification of contractually guaranteed revenue sharing income
Authors:
Rachel Hemphill; Jacob Allensworth; Elaine Lam; Ben Slutsker
Author affiliations:
Texas Department of Insurance; California Department of Insurance; Minnesota Department of Commerce
Manual edition date:
January 1, 2025
APF reference:
APF 2025-05
Date received:
February 10, 2025
Subject matter:
Actuarial guidance; revenue-sharing agreements; insurance valuation
Regulatory scope:
Insurance valuation standards
Year:
2025
Region / City:
United States
Topic:
Tax Law, IRS Regulations
Document Type:
Public Comment
Organization / Institution:
Internal Revenue Service
Author:
Enrolled Agent
Target Audience:
Tax professionals, IRS staff
Period of Validity:
Ongoing
Approval Date:
N/A
Amendment Date:
N/A
Year:
2019
Region / City:
Ontario
Topic:
Electrical Metering Standards
Document Type:
Guide
Organization:
Hydro One Remotes
Author:
Hydro One Remotes
Target Audience:
Customers, consultants, electrical contractors
Period of Validity:
Not specified
Approval Date:
December 14, 2019
Date of Amendments:
Not specified
Year:
2024/2025 to 2026/2027
Region / City:
Harry Gwala District Municipality
Theme:
Budget and Treasury
Document Type:
Annual Budget
Institution:
Harry Gwala District Municipality
Author:
Harry Gwala District Municipality
Target Audience:
Public, municipal officials
Period of Validity:
2024/2025 to 2026/2027
Approval Date:
Not specified
Date of Amendments:
Not specified
Note:
Contextual description
Year:
2022
Region / City:
Washington, D.C.
Theme:
Mini-grid financing
Document Type:
Terms and Conditions
Organization:
International Finance Corporation
Author:
International Finance Corporation
Target Audience:
Private developers of mini-grid projects
Period of validity:
Not specified
Approval Date:
Not specified
Date of Changes:
Not specified
Year:
[Year]
Region / City:
[Name of Municipality]
Theme:
Economic Development, District Financing
Document Type:
Report
Author:
[Author or Agency Name]
Target Audience:
Local Government Officials, Economic Development Agencies
Approval Date:
[Date of Approval]
Amendment Date:
[Date of Amendments]
Year of Issue:
______
Region / Revenue Region No.:
______
Type of Document:
Certificate of Tax Exemption
Governing Authority:
Bureau of Internal Revenue (BIR), Philippines
Applicable Law:
National Internal Revenue Code of 1997, as amended
Validity Period:
Three (3) years from date of issuance
Renewal Procedure:
Filing of subsequent application under Revenue Memorandum Order No. ______
Tax Liabilities:
Income tax on non-exempt income, Value Added Tax, Withholding Tax
Documented Revenues Exempted:
Donations, Membership contributions
Responsible Officer:
Regional Director
Note:
Year
Document Type:
Payment Slip
Organization / Institution:
Ghana Revenue Authority
Target Audience:
Taxpayers