America Online, Inc. v. Commonwealth

OPINION BY

Judge McGINLEY.

America Online, Inc. (Taxpayer) has filed exceptions to this Court’s September 7, 2007, opinion and order affirming the Board of Finance and Revenue’s (BFR) denial of Taxpayer’s request for a refund of sales and use tax paid on “port modem management service” provided by Sprint Communications (Sprint) from November 1, 2000, through December 31, 2001. After review this Court denies the exceptions.

The underlying facts stipulated to by the parties and based upon exhibits and deposition testimony are set forth in the panel opinion and need not be reiterated in their…