America Online, Inc. v. Commonwealth

OPINION BY

Judge McGINLEY.

America Online, Inc. (AOL) appeals from an order of the Board of Finance and Revenue (Board of F & R) which affirmed the decision of the Department of Revenue Board of Appeals (BOA) that denied AOL’s petition for refund of sales and use tax paid in 2000 and 2001 on the purchases of port modem management services from Sprint Corporation (Sprint).1

AOL is an internet service provider engaged in the business of selling online services, including Internet access services to customers2 throughout the United States, including the Commonwealth.3 During 2001, AOL paid sales…