Tax Court approves cell phone fee, calling it excise, not sales tax

A Maryland Tax Court judge has upheld a controversial cell phone tax imposed by Baltimore and Montgomery County, Md., allowing the two jurisdictions to continue collecting millions from wireless carriers. In February 2005, T-Mobile, Sprint, Verizon Wireless and Cingular Wireless filed pleadings contending that a $3.50 per month city tax and $2 per month county ...

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Tax Court approves cell phone fee, calling it excise, not sales tax

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