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California Court of Appeal

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j2 Global Communications Inc. v. City of Los Angeles, B241151

Summary judgment for defendant on plaintiff's claim for a refund of taxes it paid for telecommunication services it used in connection with services it provided to its customers over the Internet is affirmed, where: 1) the trial court did not err in concluding that defendant produced evidence to show that plaintiff's purchase of telecommunication services did not fall within the Internet Tax Freedom Act exemption; and 2) plaintiff failed to adequately rebut that showing.

Appellate Information

  • Decided 07/26/2013
  • Published 07/26/2013




  • California Court of Appeal


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