Internet Provider Cox Gets Virginia City Business Tax Suit Nixed

Cox Communications Hampton Roads LLC convinced a Virginia trial judge that Norfolk’s revenue commissioner waited too long to correct the internet provider’s business tax assessment for 2017.

Norfolk Circuit Court Chief Judge David W. Lannetti rejected Commissioner Blythe A. Scott’s reasoning that it was appropriate to hold off on the assessment until litigation involving the same issue for prior tax years was resolved.

In 2017, Cox excluded its receipts from selling internet access services from its city business, professional, and occupational license tax liability for the year, believing the services were exempt under the federal Internet Tax ...