Comcast Corp. v. Department of Revenue

This is a direct appeal from a decision of the Oregon Tax Court Regular Division (the Tax Court) setting aside an Opinion and Order issued by the Director of the Department of Revenue (the department). ORS 305.445. The chief issue on appeal is whether either Comcast’s cable television service or internet access service qualifies as “communication” under ORS 308.515(l)(h) and is, therefore, subject to central assessment by the department pursuant to ORS 308.505 to 308.665. Under ORS 308.505(2), “[c]ommunication” includes “data transmission services.” In this case, whether Comcast’s cable…