Air Engineers, Inc. v. Commonwealth

Opinion by

Senior Judge Barbieri,

Air Engineers, Inc., (Taxpayer) .appeals here an order of the Pennsylvania Department of Revenue, Board of Finance and Revenue (Board), dated January 28, 1970.1 That order denied Taxpayer’s claim for a refund of sales and use taxes paid on the purchase of materials used for the construction of water, natural gas, and sewage lines as well, as a sewage treatment plant at Southern Lehigh Junior High School. Taxpayer contends that isuch purchases are exempt from the imposition of sales and use taxes by virtue of Section 2 .of the Tax Act of 1963 for Education…