Legal Opinion
Vonage America, Inc. v. City of Seattle
Court of Appeals of Washington
Decided July 6, 2009No. 63234-5-IPublishedCited by 5 opinions
1Opinion of the CourtLau, J.
¶1 In this appeal, Vonage America, Inc., disputes the city of Seattle’s (City) telephone utility tax assessment of $131,435.55. The City based the assessment on the estimate of Vonage’s revenue from its provision of intrastate “Voice over Internet Protocol” (VoIP) service. Vonage contends the assessment is erroneous because (1) it is not authorized under RCW 35.21.714 because VoIP service is “interstate” as a matter of law, (2) the State’s “Internet Tax Moratorium” exemption applies, and (3) Vonage lacks a substantial nexus with the City under the federal commerce clause. Vonage appealed the…
2Cases cited19 opinions
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- Quill Corp. v. North Dakota Ex Rel. HeitkampSupreme Court of the United States · 1992
- National Bellas Hess, Inc. v. Department of RevenueSupreme Court of the United States · 1967
- Tyler Pipe Industries, Inc. v. Washington State Department of RevenueSupreme Court of the United States · 1987
- Ford Motor Co. v. City of SeattleWashington Supreme Court · 2007
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3Cited by5 opinions
- Courtney M. Kay-Decker, Director, Iowa Department of Revenue v. Iowa State Board of Tax Review and Cable One, Inc.Supreme Court of Iowa · 2014
- City of Seattle v. T-Mobile West Corp.Court of Appeals of Washington · 2017
- Tracfone Wireless, Inc., V. City Of RentonCourt of Appeals of Washington · 2024
- Vonage America, Inc. v. City of SeattleCourt of Appeals of Washington · 2009
- Vonage America, Inc. v. City of SeattleCourt of Appeals of Washington · 2009