Lancaster Laboratories, Inc. v. Commonwealth

CRAIG, Judge.

Lancaster Laboratories, Inc. appeals an order by the Board of Finance and Revenue which, concluding that Lancaster did not qualify for a manufacturing exclusion or exemption, assessed a use tax deficiency against Lancaster.

In general, this court must consider whether Lancaster’s actions, with respect to its clients’ samples, support use tax exemption by constituting manufacturing in itself, or quality control related to manufacturing, or product improvement research. This court affirms the board’s order in part and reverses it in part.

As our findings, we hereby adopt the facts as…