At&T Corp. & Includible Subsidiaries v. Department of Revenue

Appellant AT&T (together with its includible subsidiaries) appeals a Tax Court judgment that denied AT&T’s claim for a refund of a portion of the Oregon corporate excise taxes it paid for tax years 1996 through 1999. AT&T Corp. v. Dept. of Rev., 20 OTR 299 (2011) (Tax Court’s opinion). The dispute concerns AT&T’s sale of interstate and international phone and data transmissions. We must decide whether those sales are counted in determining the fraction of AT&T’s income that Oregon can tax. Under the relevant statute, ORS 314.665(4) (1999), those sales count as Oregon sales if the…