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COXCOM, LLC v. FAIRFAX COUNTY

Record No. 210568.

875 S.E.2d 75 (2022)

COXCOM, LLC, d/b/a Cox Communications Northern Virginia v. FAIRFAX COUNTY, et al.

Supreme Court of Virginia.

July 14, 2022.

Attorney(s) appearing for the Case

Eric S. Tresh ( Matthew O. Gatewood ; Alla Raykin ; Eversheds Sutherland, on briefs), for appellant.

Daniel Robinson , Senior Assistant County Attorney ( Elizabeth D. Teare , County Attorney, on brief), for appellees.

Amicus Curiae: NCTA — The Internet & Television Association ( Matthew L. Haws ; Howard J. Symons ; Jessica Ring Amunson ; Kevin J. Kennedy ; Jenner & Block, on brief), in support of appellant.

Amicus Curiae: The Broadband Tax Institute ( Michael R. Shebelskie ; Jonathan L. Caulder ; Richmond, Hunton Andrews Kurth, on briefs), in support of appellant.

PRESENT: Goodwyn, C.J., Powell, Kelsey, McCullough, and Chafin, JJ., and Russell and Millette, S.JJ.

Coxcom, L.L.C. ("Cox") seeks a refund of Business and Professional Occupational License ("BPOL") taxes it paid to Fairfax County. Cox argues that a federal statute, the Internet Tax Freedom Act ("ITFA"), preempts the County's collection of BPOL taxes for the sale of internet access services. The circuit...

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