Commonwealth Court properly found that telephone company's revenue from the sale of private lines and directory assistance services to its customers was subject to the Gross Receipts Tax but erred in finding that nonrecurring charges for the installation of telephone lines was not. Affirmed in part and reversed in part.
December 08, 2015 at 12:00 AM
1 minute read
PUBLIC UTILITIES
Telephone Service • Gross Receipts Tax • “Telephone Messages Transmitted” • Directory Assistance Fees • Private Lines
Verizon Pennsylvania, Inc. v. Commonwealth, PICS Case No. 15-1784 (Pa. Nov. 18, 2015) Todd, J., Saylor ,C.J. (concurring and dissent-ing) (39 pages).
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