PRODIGY SERV'S CORP., INC. v. RUTH E. JOHNSON, COMMISSIONER OF REVENUE, STATE OF TENNESSEE, M2002-00918-SC-R11-CV, 2003.The Chancery Court decided that companies that provide communication services through the use of the Internet are not regulated as "telecommunication service providers" and hence are not taxable based on their Internet-based activities.
The decision of the Chancery Court was affirmed and remanded by the Court of Appeals of Tennessee. The Commissioner of Revenue appealed to the Supreme Court of Tennessee. The Supreme Court denied the appeal on the grounds stipulated by the Court of Appeals.
The following questions have been addressed in this article:What is the factual background of the case?
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