American Airlines, Inc. v. Commonwealth

*4 OPINION OF THE COURT

CASTILLE, Justice.

The primary issue raised in these consolidated appeals is whether food, non-alcoholic beverages and related non-food supplies furnished by appellees to passengers and crew members during commercial flights are “directly used” in the supply of a public utility service, thereby qualifying for an exclusion under the “use tax” provisions in accordance with 72 P.S. § 7201(o )1 This Court finds that the Commonwealth Court erred in its determination that such items are “directly used” for purposes of the use tax in the supply of a public utility service and,…