Qwest Corp. v. City of Bellevue
Washington Supreme Court
1Opinion of the Court
*356¶1 The city of Bellevue (City) challenges a summary judgment order prohibiting the City from assessing a utility occupation tax1 (UOT) to Qwest Corporation on (1) charges for access to interstate service, including but not limited to, customer access line charges2 (CALCs) imposed pursuant to 47 C.F.R. pt. 693 and private line, frame relay, and ATM (asynchronous transfer mode) charges4 purchased under a Federal Communications Commission (FCC) tariff; (2) charges for interstate services; or (3) federally tariffed charges. We reject the City’s arguments and affirm the trial court’s order.
Sanders,…
2Cases cited28 opinions
- United States v. American Telephone & Telegraph Co.District Court, District of Columbia · 1983
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- Lacey Nursing Center, Inc. v. Department of RevenueWashington Supreme Court · 1995
- Arborwood Idaho v. City of KennewickWashington Supreme Court · 2004
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3Cited by56 opinions
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- Durand v. HIMC CORP.Court of Appeals of Washington · 2009
- Palmer v. GoldenCourt of Appeals of Washington · 2008
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