Verizon, PA, Inc. v. Pennsylvania

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At issue in these cross-appeals by Verizon Telephone Company of Pennsylvania and the Commonwealth was the taxability of Verizon’s gross receipts under the Pennsylvania Gross Receipts Act, for: (1) the installation of private phone lines; (2) the provision of directory assistance services; and (3) certain non-recurring charges levied on its customers for the installation of telephone lines; moves of, and changes to telephone lines and services; and from repairs of telephone lines. After careful consideration, the Supreme Court concluded that revenue derived from all such activities constitutes gross receipts taxable under 72 P.S. 8101(a)(2), and, thus, affirmed the portion of the order of the Commonwealth Court which determined revenue from the first two above-enumerated activities were taxable. The Supreme Court reversed the portion of the Commonwealth Court’s order finding revenue from the third activity was not. View "Verizon, PA, Inc. v. Pennsylvania" on Justia Law