MCI Telecommunications Corp. v. Taylor

OPINION

CANTRELL, Judge.

MCI Telecommunications Corporation attacks, on equal protection grounds, the telephone gross receipts tax as it was 'applied prior to its repeal in 1989. The issue is whether the state discriminated against long distance carriers handling calls between Local Access and Transport Areas by applying a different standard to their receipts than to the receipts of local exchange carriers handling long distance calls within a single Local Access and Transport Area. The Chancery Court of Davidson County rejected MCI’s argument. We affirm.

I

After the 1984 divestiture of local…