Supreme Court of Pennsylvania March 23, 2004, Appeal 103 MAP 2002, 105 MAP 2002 (Bell Atlantic Mobile Systems, Inc. v. Commonwealth)

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United States · · · 23-03-2004

Justice SAYLOR.

DISSENTING STATEMENT

However incongruous it may seem, the General Assembly had defined the term “tangible personal property,” for sales and use tax purposes, to include cellular telecommunications service. See 72 P.S. §§ 7201(m), 7201(rr) (superseded).

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