BCN Telecom, Inc. v. Assessor

[¶ 1] The State Tax Assessor appeals from a summary judgment entered by the Superior Court (Kennebec County, Murphy, J.) in favor of BCN Telecom, Inc., on BCN’s appeal from the assessment of a state service provider tax, 36 M.R.S. § 2552(1)(E) (2011),1 on certain flat charges that BCN imposed on some business customers’ lines from March 2008 to October 2011. The charges were designed in part to reimburse BCN for presub-scribed interexchange carrier charges (PICCs)2 that it paid to access local telephone infrastructure, and in part to generate profits. We agree with the Assessor that (A) the…