Sales and Use Tax • Reassessment • Tax Exempt Building Machinery and Equipment
Green Acres Contracting Co., Inc. v. Commonwealth, PICS Case No. 17-0976 (Pa. Commw. June 13, 2017) Jubelirer, J. (10 pages).
All the components of a guardrail system, except guardrail post as expressly carved out by statute, were exempt from use tax as building machinery and equipment because all components were included in the common definition of the tax-exempt category of “guardrails.” Exemptions granted.
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