Graham Packaging, LP v. Commonwealth of Pennsylvania, No. 652 F.R. (2002).

The Commonwealth Court of Pennsylvania has held that electronically delivered software is taxable under Pennsylvania sales and use tax statutes. Graham Packaging LP requested from the Board of Finance and Revenue (the Board) a refund of the sales tax it paid for the renewal of various “canned” computer software licenses. The Board denied the request. Petitioner Graham Packaging Company, L.P., being aggrieved by the order passed by the Board, filed a petition in the Commonwealth Court of Pennsylvania for a review of the order. The Commonwealth Court affirmed the order of the Board.

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