G.L. Marks Contracting, Inc. v. Commonwealth

DOYLE, Judge.

G.L. Marks Contracting (Marks) appeals from an order of the Board of Finance and Revenue (Board) which affirmed the decision of the Board of Appeals, denying Marks’ Petition for Reassessment and sustaining the assessment of the sales and use taxes on equipment rented by Marks. The facts of this appeal are almost identical to those in Glenn Johnston, Inc. v. Commonwealth, 712 A.2d 817 (Pa.Cmwlth.1998), and on the basis of that decision, we determine this appeal in a similar manner.

The relevant facts of the case have been stipulated by the parties pursuant to Pa. R.A.P. 1571(f).…