City of Philadelphia v. Commonwealth

OPINION

Justice NEWMAN.

The City of Philadelphia (the “City”) appeals a determination of the Commonwealth Court denying the City’s request for a refund of sales and use taxes paid by its contractors, pursuant to Section 202 of the Tax Reform Code of 1971 (the “tax”) 1, on. property they purchased and used to build a taxiway, a tunnel and a baggage claim facility (collectively, the “facilities”) at the Philadelphia International Airport. The City, as assignee of the contractors’ tax refund claims, argued *383that the public utility tax exclusion, set forth at 72 P.S. §§ 7201(k) and 7201(o), required…