Verizon Pennsylvania, Inc. v. Commonwealth

OPINION

Justice TODD.

In these cross-appeals by Verizon Telephone Company of Pennsylvania (“Verizon”) and the Commonwealth of Pennsylvania (“Commonwealth”), we consider the taxability, under Pennsylvania’s Gross Receipts Tax, 72 P.S. § 8101(a)(2), of Verizon’s gross receipts from: (1) the installation of private phone lines; (2) the provision of directory assistance services;, and (3) certain non-recurring charges levied on its customers for the installation of telephone lines; moves of, and changes to telephone lines and services; and from repairs of telephone lines. After careful…