Electric Light Company • Utilities Gross Receipt Tax • Political Subdivision
American Electric Power Service Corp. v. Commonwealth, PICS Case No. 17-0791 (Pa. Commw. May 4, 2017) Pellegrini, J. (20 pages).
The Board of Finance and Revenue properly found that petitioner, a company that makes wholesale sales of electricity to customers in Pennsylvania, was subject to the utilities gross receipts tax under the Tax Reform Code of 1971 and that the resale exemption did not apply. The court affirmed the majority of the Board’s order.
