AMERICA ONLINE, INC. v. COM.


942 A.2d 236 (2008)

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

Commonwealth Court of Pennsylvania.

Decided January 30, 2008.


Attorney(s) appearing for the Case

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

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

BEFORE: LEADBETTER, President Judge, McGINLEY, Judge, SMITH-RIBNER, Judge, PELLEGRINI, Judge, FRIEDMAN, Judge, SIMPSON, Judge, and LEAVITT, Judge.


OPINION BY Judge McGINLEY.

America Online, Inc. (Taxpayer) has filed exceptions to this Court's September 7, 2007, opinion and order affirming the Board of Finance and Revenue's (BFR) denial of Taxpayer's request for a refund of sales and use tax paid on "port modem management service" provided by Sprint Communications (Sprint) from November 1, 2000, through December 31, 2001. After review this Court denies the exceptions.

The underlying facts stipulated to...

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