AMERICA ONLINE, INC. v. COM.


932 A.2d 332 (2007)

AMERICA ONLINE, INC., Petitioner v. COMMONWEALTH of Pennsylvania, Respondent.

Commonwealth Court of Pennsylvania.

Decided September 7, 2007.


Attorney(s) appearing for the Case

James L. Fritz, Harrisburg and Martin I. Eisenstein, Lewiston, ME, for petitioner.

Karen M. Gard, Sr. Deputy Attorney General, Harrisburg, for respondent.

BEFORE: COLINS, Judge, McGINLEY, Judge KELLEY, Senior Judge.


OPINION BY Judge McGINLEY.

America Online, Inc. (AOL) appeals from an order of the Board of Finance and Revenue (Board of F & R) which affirmed the decision of the Department of Revenue Board of Appeals (BOA) that denied AOL's petition for refund of sales and use tax paid in 2000 and 2001 on the purchases of port modem management services from Sprint Corporation (Sprint).1

AOL is an internet service provider engaged in the...

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