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Home / Courts / Taxation – Public Utilities – ‘Telephone Company’ – Cell Phone Service Providers – Statutory Ambiguity (access required)

Taxation – Public Utilities – ‘Telephone Company’ – Cell Phone Service Providers – Statutory Ambiguity (access required)

Alltel Communications, Inc. v. South Carolina Department of Revenue S.C. Code Ann. § 12-20-100 imposes higher license fees on certain companies, including every “telephone company.” Since the statute does not define “telephone company”, it is ambiguous. We construe the ambiguity in favor of the petitioner-taxpayers – cellular telephone service providers – and rule that the statute does not apply to petitioners.

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