City of Seattle v. T-Mobile West Corp.

¶1 The subject of this appeal is municipal taxation of roaming charges. For purposes of this appeal, “roaming charges” are charges for mobile telephone communications that originate in a foreign jurisdiction. The issue is whether appellant city of Seattle may levy a utility tax based on revenue received by respondent T-Mobile West Corp. from Seattle customers who incur roaming charges. The city hearing examiner and the superior court correctly refused to allow the tax. Because the roaming charges are not for intrastate telephone services, they are beyond the scope of the taxing authority the…