Pennsylvania Power & Light Co. v. Commonwealth, Board of Finance & Revenue

OPINION

ZAPPALA, Justice.

We must determine whether late payment charges collected by an electric utility company on customers’ unpaid electric bill balances constitute gross receipts received from the “sales of electric energy” as set forth in the Utilities Gross Receipts Tax under Article XI of the Tax Reform Code, Act of March 4, 1971, P.L. 6, as amended, 72 P.S. § 8101(b) (Code).1 The Commonwealth Court answered this inquiry in the affirmative and held that funds received as late payment fees are subject to the Utilities Gross Receipts Tax. We affirm.

*505Appellant, Pennsylvania Power & Light…