Legal Opinion
American Electric Power Service Corporation v. Commonwealth of PA
Commonwealth Court of Pennsylvania
Decided May 4, 2017No. American Electric Power Service Corporation v. Commonwealth of PA - 861 F.R. 2013PublishedCited by 6 opinions
1Opinion of the Court
OPINION BY
SENIOR JUDGE PELLEGRINI
American Electric Power Service Corporation (AEPSC) seeks review of the Board of Finance and Revenue (Board) order finding that under the Tax Reform Code of 1971 (Tax Code), 1 it was subject to the utilities gross receipts tax (GRT) and that its sales of electricity to the Letterkenny Industrial Development Authority (LIDA) did not qualify for the resale exemption because LIDA was not a political subdivision.
The provision of the Tax Code that imposes a tax on gross receipts received from the sale of electric energy within the Commonwealth is Section 1101(b),…
2Cases cited15 opinions
- Commonwealth v. Erie Metropolitan Transit AuthoritySupreme Court of Pennsylvania · 1971
- Commonwealth v. Western Maryland Railway Co.Supreme Court of Pennsylvania · 1954
- Department of Environmental Protection v. Cumberland Coal Resources, LPSupreme Court of Pennsylvania · 2014
- Glatfelter Pulpwood Co. v. CommonwealthSupreme Court of Pennsylvania · 2013
- Glatfelter Pulpwood Co. v. CommonwealthCommonwealth Court of Pennsylvania · 2011
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3Cited by6 opinions
- American Electric Power Service Corporation v. Commonwealth of PACommonwealth Court of Pennsylvania · 2018
- J. & K. Pearlstein v. Com. of PACommonwealth Court of Pennsylvania · 2021
- J.M. Mandler & Nuclear Imaging Systems, Inc. v. Com. of PACommonwealth Court of Pennsylvania · 2020
- J.M. Mandler & Nuclear Imaging Systems, Inc. v. Com. of PACommonwealth Court of Pennsylvania · 2021
- PPL Electric Utilities Corp. v. PUCCommonwealth Court of Pennsylvania · 2020
1 more not listed; retrieve them via the Exa API.