Senex Explosives, Inc. v. Commonwealth

OPINION BY

Judge SIMPSON.

Pursuant to Pennsylvania Rule of Appellate Procedure 1571(i), both the Commonwealth of Pennsylvania Board of Finance and Revenue (Commonwealth), and Petitioner Senex Explosives, Inc. (Taxpayer) filed exceptions to this Court’s December 19, 2012, Opinion and Order.1 In that order, we affirmed the Board of Finance and Revenue (Board) as to tax liability for fuel use under the Motor Carriers Road Tax Act (Act),2 which implements the International Fuel Tax Agreement (IFTA),3 but we reduced liability by the amount attributed to mileage of special mobile *1269equipment (SME),…