House bill 3484 signed into law on May 18, 2004, established time deadlines for claiming refunds of sales and use tax collected by Internet service providers (“ISPs”) on the sale of Internet access following the Tennessee Court of Appeals decision in Prodigy Services Corporation, Inc. v. Ruth E. Johnson, Commissioner.
Consumers seeking a refund must submit a written request to their ISP by July 17, 2004. Consumers may seek refunds extending back to December 1, 2000,…
Based on a case decided by the Tennessee courts, the Department of Revenue has indicated that internet access is no longer considered a taxable “telecommunication service” under Tennessee sales tax law.
Some companies, such as AOL, never charged a states sales tax, therefore, no refunds for its customers.
Get your money if your owed!