DECHERT LLP v. Commonwealth

OPINION BY

President Judge LEADBETTER.

Dechert LLP has filed exceptions to this court’s April 25, 2007, opinion and order affirming the Board of Finance and Revenue’s (Board) denial of Dechert’s request for a refund of sales taxes paid in connection with the purchase of licenses to use computer software. After review, we deny the exceptions.

The underlying facts, stipulated to by the parties and set forth in our initial opinion, 1 need not be restated here. For the present analysis, it is sufficient to note that Dechert purchased various licenses to use canned software programs; the software…