Court Opinion

ID: 9764682
Source: CourtListenerOpinion
Date Created: 2023-08-29 03:35:53.33069+00
Date Added: 2024-06-11T07:30:00.385260
License: Public Domain

BYER, Judge,
dissenting.
I cannot agree with the majority that the “Utilities Gross Receipts Tax” under Article XI of the Tax Reform Code of 1971, as amended, 72 P.S. §§ 8101-8103 (supp. 1990), applies to “gas companies” which are not public utilities.
Based upon the full context of the statutory language at issue and the common and approved usage of that language, I believe the statute must be interpreted as applying only to public utilities. My conclusion is bolstered by the legislative history persuasively presented by amicus Pennsylvania Natural Gas Association (amicus brief, 30-55).
Under the majority’s rationale, the “Utilities Gross Receipts Tax” may be imposed on private businesses which produce, sell or distribute such gases as freon for use as a coolant, nitrous oxide for use by dentists, oxygen for use in medical applications, propane for cooking or helium for balloons. This is not what the legislature intended.
Therefore, I respectfully dissent.