GRAHAM PACKAGING CO., LP v. COM.


882 A.2d 1076 (2005)

GRAHAM PACKAGING COMPANY, LP, Petitioner v. COMMONWEALTH of Pennsylvania, Respondent.

Commonwealth Court of Pennsylvania.

Decided September 15, 2005.


Attorney(s) appearing for the Case

Patricia Carey Zucker, Harrisburg, for petitioner.

Ronald H. Skubecz, Harrisburg, for respondent.

BEFORE: COLINS, President Judge, and LEADBETTER, Judge (P.), and KELLEY, Senior Judge.


OPINION BY Judge LEADBETTER.

Petitioner Graham Packaging Company, L.P., petitions for review of the order of the Board of Finance and Revenue (Board), which denied its request for a refund of the sales tax it paid in connection with the renewal of various "canned" computer software licenses in October 1999.1 The issue on appeal is whether fees paid to renew the licenses to use the software programs are taxable under Section 202 of the...

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