Selective Way Insurance v. Commonwealth

OPINION BY

Judge BROBSON.

Respondent Commonwealth of Pennsylvania (Commonwealth), pursuant to Pa. R.A.P. 1571(i), filed exceptions to this Court’s June 30, 2010, decision in Selective Way Insurance Company v. Commonwealth, 1 A.3d 950 (Pa.Cmwlth.2010) (Selective Way I). 1 The dispute here focuses on the difference between Pennsylvania’s and New Jersey’s schemes for taxing insurance company premiums. 2 Petitioner Selective Way Insurance Company (Selective Way) is a New Jersey insurance company doing business in Pennsylvania. The exceptions address whether the Department of Revenue (Department)…