Concentric Network Corp. v. Commonwealth’s Empirical Analysis

Citation profile

5 state decisions

Most-quoted passages

The sentences later courts lift from this opinion, ranked by how many decisions quote each — the parts of the opinion doing the work. These counts are smaller than the citation total above because most of the 5 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

1. “Any one-way transmission or any two-way, interactive transmission of sounds, signals, or other intelligence converted to like form, which effects or is intended to effect meaningful communications by electronic or electromagnetic means via wire, cable, satellite, light waves, microwaves, radio waves, or other transmission media. The terms include all types of telecommunication transmissions, such as local, toll, wide-area or any other type of telephone service. . . . The term does not include any of the following: . . . . (3) Charges for access to the Internet. Access to the Internet does not include any of the following: . . . . (B) Telecommunication services purchased by an Internet service provider to deliver access to the Internet to its customers.”

   1 later decision quote this exact passage · from the majority
   e.g. America Online, Inc. v. Commonwealth

2. “We need not decide whether application of the Tax Code to Taxpayer's purchases is a tax on Internet access, because we conclude that Tax Code provisions in question were generally imposed and actually enforced prior to October 1, 1998.”

   1 later decision quote this exact passage · from the dissent
   e.g. Community Telecable v. City of Seattle Doa

3. “interstate telecommunication service originating or terminating in the Commonwealth and charged to a service address in this Commonwealth.”

   1 later decision quote this exact passage · from the majority
   e.g. America Online, Inc. v. Commonwealth