Maryland Exempts Long – Distance Phone Carrier

A long-distance carrier company did not owe sales tax on its transmission of 900-number calls made in Maryland on behalf of information providers. The decision was based on the fact that the activities of the company were associated with those of a common carrier rather than a service originator. (AT & T Communications of Maryland v. Comptroller, Maryland Court of Appeals No. 111, June 12, 2008)

Posted on February 19, 2009