Court Opinion

ID: 9729617
Source: CourtListenerOpinion
Date Created: 2023-08-26 14:44:40.960955+00
Date Added: 2024-06-11T18:26:00.022709
License: Public Domain

FLAHERTY, Justice.
I dissent. So long as meals served on commercial air flights are served with consideration for (1) the proximity of the flight to normal meal hours and (2) the length of the flight, I would hold that the meals are used in the “direct operational function” of providing air service, and are, therefore, non-taxable. Even the department’s guidelines for determining “direct use” compel this result: such meals are in physical and time proximity to the service. There is certainly a causal relationship between providing meals and the need of people to eat. See 61 Pa.Code § 32.34(a)(1).