Verizon Pennsylvania, Inc. v. Commonwealth

I agree with the Majority and, the dissent of Chief Justice Saylor that Commonwealth v. Bell Tel. Co., 348 Pa. 161, 34 A.2d 531 (1943) (Bell III), controls the outcome of the instant appeals. Verizon Telephone Company of.Pennsylvania fails to, present a compelling reason to set aside the doctrine of stare decisis. See Majority Op., at 756-60. I further agree with the Majority’s conclusion that, in light of Bell III, Verizon’s gross receipts from the provision of private telephone lines1 and directory assistance services are taxable under § 1101(a)(2) of the Tax Code, 72 P.S. § 8101(a)(2).2…