Legal Opinion
Air-Serv Group, LLC v. Commonwealth
Commonwealth Court of Pennsylvania
Decided April 14, 2011No. 459 F.R. 2008PublishedCited by 5 opinions
1Opinion of the Court
OPINION BY
Judge McCULLOUGH.
Air-Serv Group, LLC (ASG) petitions for review of the May 21, 2008, order of the Board of Finance and Revenue, which sustained an order of the Pennsylvania Department of Revenue’s Board of Appeals (Board) denying ASG’s petition for a sales tax refund.
ASG owns, installs, maintains, and services coin operated air vending machines, which are located in gas stations and convenience stores.1 The air vending machines operate as follows:
4. ... When activated, [ASG’s] air vending machines pump air from the atmosphere through a compressor. The compressed air is pumped…
2Cases cited18 opinions
- Commonwealth v. Gilmour Manufacturing Co.Supreme Court of Pennsylvania · 2003
- Commonwealth v. Sitkin's Junk Co.Supreme Court of Pennsylvania · 1963
- Yount v. Pennsylvania Department of CorrectionsSupreme Court of Pennsylvania · 2009
- LUITWEILER v. Northchester Corp.Supreme Court of Pennsylvania · 1974
- MacGregor v. Mediq Inc.Supreme Court of Pennsylvania · 1990
13 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Newtown Square East, L.P. v. National Realty Corp.Commonwealth Court of Pennsylvania · 2011
- Greenwood Gaming & Entertainment, Inc. v. CommonwealthCommonwealth Court of Pennsylvania · 2011
- Air-Serv Group, LLC v. CommonwealthCommonwealth Court of Pennsylvania · 2011
- J.G. Myers v. Com. of PACommonwealth Court of Pennsylvania · 2020
- R. Garrett Jr. v. UCBRCommonwealth Court of Pennsylvania · 2018