Tennessee Retailers / Ford / Compare Crescent Amusement Co. / Revenue DATE / Beare Co. / Commerce Union Bank / /
Country
United States / /
IndustryTerm
integrated technology solutions / add-on services / customer-owned software applications / retail sale / telephone service / web conferencing services / interstate telecommunications services / voice messaging support services / taxable services / enumerated services / tangible storage media / telecommunications equipment / taxable ancillary services / telecommunications services / web browser / presence support services / communications equipment / computer processing application information / video support services / telecommunication equipment / prewritten computer software / Voice Over Internet Protocol / audio/web conferencing / Internet connections / telecommunication services / considered telecommunications services / telephony infrastructure / Internet Protocol end-points / conference bridging services / cloud computing services / network services / taxable telecommunications services / intrastate telecommunications / data processing / corporate wireless local area network / software applications / software / telecommunications service component / computer processing applications / telecommunications / telecommunications service / computer software / telephone / tax law / services / wireless device / phone devices / voice support services / ancillary services / voice gateway device / multimedia applications / customer’s mobile devices / healthcare customers / /
Organization
TENNESSEE DEPARTMENT OF REVENUE LETTER RULING / Tennessee Supreme Court / Taxpayer’s Cloud Collaboration Service / Federal Communications Commission / /
Person
Jennifer Wilson / / /
Position
Assistant General Counsel / author / commissioner / street address representative / Commissioner at any time / /
ProvinceOrState
Tennessee / Oklahoma / /
Technology
LAN / IP / Smartphone / instant messaging / Quality of Service / WAN / mobile devices / cellular telephone / virtual server / wireless device / video conferencing / VOIP / /
TENNESSEE DEPARTMENT OF REVENUE LETTER RULING # 14-05 Letter rulings are binding on the Department only with respect to the individual taxpayer being addressed in the ruling. This ruling is based on the particular facts