The Pennsylvania Commonwealth Court reversed the decision made by the Pennsylvania Board of Finance and Revenue that these nonprofit electric cooperative corporations were subject to PURTA. A key phrase in PURTA reads, “furnishing public utility service.” Despite multiple technical issues and a dissenting opinion, the Pennsylvania Commonwealth Court found that these nonprofit electric cooperatives do not furnish public utility service and, as a consequence, are not subject to PURTA. (Pennsylvania Commonwealth Court, Adams Electric Cooperative, Inc., v. Commonwealth of Pennsylvania, Docket No. 54 F.R. 2000, July 16, 2004.)