Graham Packaging Co. v. Commonwealth

OPINION BY

Judge LEADBETTER.

Petitioner Graham Packaging Company, L.P., petitions for review of the order of the Board of Finance and Revenue (Board), which denied its request for a refund of the sales tax it paid in connection with the renewal of various “canned” computer software licenses in October 1999.1 The issue on appeal is whether fees paid to renew the licenses to use the software programs are taxable under Section 202 of the Tax Reform Code of 1971 (Code), Act of March 4, 1971, P.L. 6, as amended, 72 P.S. § 7202. In order to resolve this issue, we must answer the fundamental question…