Level 3 Communications, LLC v. Richard Roberts, Commissioner of Revenue, State of Tennessee

IN THE COURT OF APPEALS OF TENNESSEE AT NASHVILLE February 19, 2013 Session LEVEL 3 COMMUNICATIONS, LLC v. RICHARD ROBERTS, COMMISSIONER OF REVENUE, STATE OF TENNESSEE Appeal from the Chancery Court for Davidson County No. 052266IV Russell T. Perkins, Chancellor No. M2012-01085-COA-R3-CV - Filed September 20, 2013 Company providing dial-up and broadband Internet services to Internet Service Providers that in turn provided these services to end-users sought refund of sales taxes it had paid to the State from January 2001 through March 2004 on the ground that its services did not constitute…