Legal Opinion
Community Telecable of Seattle, Inc. v. City of Seattle
Court of Appeals of Washington
Decided December 11, 2006No. 57491-4-IPublishedCited by 4 opinions
1Opinion of the Court
*172¶1 This case concerns the legality of the city of Seattle’s (City) telephone utility tax as it applies to Comcast of Washington, Inc.’s, Internet transmission activities. Comcast sued the City for a refund of the tax, arguing that the tax is illegal under Washington’s Internet tax moratorium and the federal Internet Tax Freedom Act, Pub. L. No. 105-277, Div. C, Title XI, 112 Stat. 2681-719 (1998) (set out in note to 47 U.S.C. § 151), amended by Pub. L. No. 107-75, § 2,115 Stat. 703 (2001), Pub. L. No. 108-435, §§ 2-6, 6A, 118 Stat. 2615 (2004) (ITFA). The trial court granted Comcast’s…
2Cases cited10 opinions
- Chevron U. S. A. Inc. v. Natural Resources Defense Council, Inc.Supreme Court of the United States · 1984
- National Cable & Telecommunications Assn. v. Brand X Internet ServicesSupreme Court of the United States · 2005
- Western Telepage, Inc. v. City of TacomaWashington Supreme Court · 2000
- Western Telepage, Inc. v. City of Tacoma Department of FinancingWashington Supreme Court · 2000
- State v. BurkeWashington Supreme Court · 1979
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3Cited by4 opinions
- Qwest Corp. v. City of BellevueWashington Supreme Court · 2007
- Qwest Corp. v. City of BellevueWashington Supreme Court · 2007
- Community Telecable of Seattle, Inc. v. City of Seattle, Department of Executive AdministrationWashington Supreme Court · 2008
- Community Telecable of Seattle, Inc. v. CITY OF SEATTLE, DEPT. OF EXECUTIVEWashington Supreme Court · 2008