New England Telephone & Telegraph Co. v. Clark

OPINION

FAY, Chief Justice.

This matter is before the court pursuant to a petition for writ of certiorari. The tax administrator filed this petition, seeking review of a District Court judgment that held that certain engineering services provided to New England Telephone and Telegraph Company (NET) by American Telephone and Telegraph Company (AT & T) were not taxable under G.L.1956 (1988 Reenactment) § 44-18-12.

The engineering services involved in this dispute are associated with updating certain central-office locations of NET. A central office is like a police officer whose job is directing…