Morton Buildings, Inc. v. Tolson

McGEE, Judge.

Morton Buildings, Inc. (petitioner) is a construction contractor in the business of producing, selling, and erecting prefabricated warehouses and other buildings for use on farms and in industry in forty states. Petitioner seeks a tax refund for the sales and use tax it paid on lumber, steel, and other materials (collectively materials) purchased out of state. These materials were assembled into trusses, columns, purlins, and metal panels (collectively building components 1 ) in Pennsylvania and Ohio. The building components were incorporated into buildings constructed in North…