OPINION OF THE COURT Chief Judge Lippman. We hold that: (1) the Tax Law imposes sales tax on interstate voice service sold by a mobile provider along with other services for a fixed monthly charge; (2) the statute is unambiguous; (3) the statute is not preempted by federal law; (4) the Attorney General’s (AG) complaint sufficiently pleads a cause of action under the New York False Claims Act (FCA) (State Fin…
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