Bell Atlantic Mobile Systems, Inc. v. Commonwealth

However incongruous it may seem, the General Assembly had defined the term “tangible personal property,” for sales and use tax purposes, to include cellular telecommunications service. See 72 P.S. §§ 7201(m), 7201(rr) (superseded). Therefore, and since the Legislature has also defined the term “manufacture” in terms of the production of “tangible personal property,” see 72 P.S. § 7201(c), I agree with Appellants’ position that, under the manufacturing exclusion applicable to sales and use taxation, see 72 P.S. § 7201(k), (o), they are entitled to relief from sales and/or use tax assessments…