America Online, Inc. v. Commonwealth , 2007 Pa. Commw. LEXIS 511 ( 2007 )

Judge COLINS

dissents.

ORDER

AND NOW, this 7th day of September, 2007, it appearing the port modem management services from Sprint are “telecommunications services” their sales are taxable “sales at retail.” The Board of Finance and Revenue is affirmed. It is further Ordered that unless exceptions are filed within thirty (30) days from the date of this order pursuant to Pa. R.A.P. 1571, the Chief Clerk shall enter judgment in the favor of the Commonwealth of Pennsylvania.