Fedex Ground Package System, Inc. v. Commonwealth

DISSENTING OPINION BY

Judge PELLEGRINI.

The plain language of the Pennsylvania Tax Code (Code)1 provides that the proportion of a truck company’s income and value for corporate taxes should be determined by the company’s activity in Pennsylvania. Activity under the Code is plainly based on comparing “revenue miles” in Pennsylvania with “revenue miles” outside of Pennsylvania. Because the majority’s apportionment calculation eliminates “revenue miles” as the basis of apportionment to one based on “gross receipts,” I respectively dissent.

FedEx Ground Package System, Inc. (Taxpayer) is a truck…