Hams Express, Inc. v. Commonwealth, Board of Finance & Revenue Treasury Department

OPINION

NIX, Justice.

This is an appeal1 from the Commonwealth Court’s affirmance of the Board of Finance and Revenue’s order denying appellant’s petitions for refund of an alleged Gross Receipts Tax2 overpayment. Hams Express, Inc. v. Commonwealth Board of Finance and Revenue, 26 Pa.Cmwlth. 448, 363 A.2d 1340 (1976). The controlling issue is whether Hams Express, Inc., appellant, is entitled to claim as a credit against the Gross Receipts Tax the license and registration fees for a number of motor vehicles3 leased by appellant from a leasing corporation. The Commonwealth Court held that…