Concentric Network Corp. v. Commonwealth

922 A.2d 883 (2007)

CONCENTRIC NETWORK CORPORATION (Now Merged into and Known as XO Communications, Inc.), Appellant,

v.

COMMONWEALTH of Pennsylvania, Appellee.

Supreme Court of Pennsylvania.

May 31, 2007.

ORDER

The Order of the Commonwealth Court is hereby AFFIRMED.

Justice SAYLOR files a dissenting statement.

Appellant, an Internet service provider ("ISP") for residential and business customers, appeals from the Commonwealth Court's determination that it is not entitled to relief from sales and/or use tax assessments related to its purchases of data transport services and related equipment for use…