A Maryland Tax Court ruled that a company was responsible for taxes on 900-number communications services it provided because the services were taxable and the provider was a vendor or an agent. The taxpayer provided a customer with a number, reviewed the customer’s advertisements prior to publication, reviewed federally mandated preambles that were received by consumers over the phone, and reviewed the content of the message for categorization purposes. The taxpayer also received a portion of the total revenue produced by the services. The taxpayer argued that they were nontaxable as a common carrier; however, the Court ruled that the taxpayer provided significantly more than the basic services of a common carrier and was responsible for collecting the tax. (AT&T Communications of Maryland, Inc. v. Maryland Comptroller of the Treasury, Maryland Tax Court, No. 01-SU-OO-0509, Jan. 3, 2005)