Concentric Network Corp. v. Commonwealth

OPINION BY

Judge SIMPSON.

This appeal involves sales and use tax on purchases by an Internet service provider of equipment and of access to wirelines. In particular, Concentric Network Corporation (now merged into and known as XO Communications, Inc.) (Taxpayer) filed exceptions to this Court’s previous determination which essentially denied Taxpayer a substantial'refund of sales and use taxes paid in 1999 and 2000. 1

We need not repeat at length the extensive and technical facts to which the parties stipulate. These facts were adequately recounted in our earlier decision. Concentric Network…