Expertise in taxation alone is frequently not sufficient to guarantee a successful outcome when a case also depends on understanding the complexities of the telecommunications industry and its evolving services, industry structure, technology, regulation and law. ETI applies its in-depth knowledge in all of these aspects of telecommunications to assist clients with complex tax matters – whether they involve traditional forms of telephony or new and evolving services provided over non-traditional platforms such as cable, wireless, or over the Internet.

In recent years, ETI has provided expert witness services to clients on a wide variety of tax matters, including:

• Sales and use tax on purchases of telecommunications purchased by Internet services providers
• Sales and use tax on purchases of telecommunications equipment and services by providers of wireless services
• Property taxes on assets with respect to which providers of wireless services claimed exempt status
• Dispute concerning status of emergency communications response fee (fee vs. tax) charged to customers of wireless services
• Dispute concerning entitlement to refund of rescinded federal excise tax on long distance services

ETI has also been retained to provide consulting services with respect to:

• Auditing of telecommunications company property records and related valuation for property tax assessments
• Assistance with drafting of revenue department policy statement on enhanced telecommunications services
• Litigation regarding validity of municipal telecommunications infrastructure maintenance fee
• Comprehensive study of state taxation policy affecting the telecommunications industry

ETI’s clients have included state revenue departments and attorneys general, municipal governments and tax assessors, and corporate taxpayers subject to telecommunications-related taxation