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California Court of Appeal


MCI Communications Services, Inc. v. California Department of Tax and Fee Administration, 072402

Affirmed the dismissal of a telecommunication company's lawsuit seeking a refund of California sales and use taxes. Held that the tax exclusion for telephone lines does not extend to pre-installation component parts that may one day be incorporated into completed telephone systems.

Appellate Information

  • Published 2018/10/24

Judges

  • Guerrero

Court

  • California Court of Appeal

Counsel

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