Coxcom, LLC v. Fairfax County

PRESENT: Goodwyn, C.J., Powell, Kelsey, McCullough, and Chafin, JJ., and Russell and Millette, S.JJ. COXCOM, LLC, D/B/A COX COMMUNICATIONS NORTHERN VIRGINIA OPINION BY v. Record No. 210568 JUSTICE STEPHEN R. McCULLOUGH July 14, 2022 FAIRFAX COUNTY, ET AL. FROM THE CIRCUIT COURT OF FAIRFAX COUNTY Grace Burke Carroll, Judge Coxcom, L.L.C. (“Cox”) seeks a refund of Business and Professional Occupational License (“BPOL”) taxes it paid to Fairfax County. Cox argues that a federal statute, the Internet Tax Freedom Act (“ITFA”), preempts the County’s collection of BPOL taxes for the sale of internet…