Tracfone Wireless, Inc. and Virgin Mobile USA, L.P. v. Commission on State Emergency Communications

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• explaining that deference to an agency's interpretation is appropriate only when a statute is ambiguous
• explaining that “agency deference does not displace strict construction when the dispute is not over how much tax is due but, more fundamentally, whether the tax applies at all”
• noting that legislature’s labeling of putative tax as fee is not binding on courts
• accepting parties’ treatment of 911 charge as a tax, as “no regulatory regime is created that regulates the consumers of wireless services”
• addressing regulatory fees, which “support a regulatory regime governing those who pay the fee”
• addressing regulatory fees, which “support a regulatory regime governing those who pay the fee”

Source: CourtListener parenthetical corpus (CC0).