Crawford Central School District v. Commonwealth

OPINION BY

President Judge COLINS.

Crawford Central School District petitions for review of the order of the Board of Finance and Revenue granting in part and denying in part its request for refund of sales and use tax paid by contractors on property purchased or used by a contractor in the construction of a new school building.

In connection with the construction of a new school facility, Crawford Central hired contractors and subcontractors (collectively, contractors) that remitted sales and use tax to the Commonwealth. The contracts with the contractors contained provisions that assigned to…