Use Tax • Exclusions from Tax • “Building Machinery and Equipment” • “Control System” • Road Signs
Strongstown B&K Enter., Inc. v. Commonwealth, PICS Case No. 17-0014 (Pa. Commw. Dec.21, 2016) Cohn Jubelirer, J. (17 pages).
Board of finance and revenue correctly denied petitioner’s challenge to the department of revenue’s assessment of Pennsylvania use tax on road signs installed and/or replaced by petitioner on Pennsylvania highways under contracts with the department of transportation because the signs were not exempt as building machinery and equipment under §201(pp) of the tax reform code and there was no evidence that the signs worked as a “control system.” Affirmed.
