Ski Roundtop, Inc. v. Commonwealth

Opinion by

Senior Judge Barbieri,

In this consolidated appeal, Ski Roundtop, Inc., Petitioner, petitions for review from three decisions of the Board of Finance and Revenue (Board) denying its petition for refund of capital stock taxes for its tax years ending March 31 of 1977, 1978, and 1979. The Board rejected Roundtops claim that equipment utilized in snowmaking for its ski resort was engaged in “manufacturing” within the meaning of the manufacturing exemption for imposition of the capital stock tax. We affirm.

Roundtop is a Pennsylvania corporation that operates two ski resorts, Ski Roundtop…