Green Acres Contracting Company, Inc. v. Commonwealth of PA

OPINION BY

JUDGE COHN JUBELIRER

Before the Court en banc are the Exceptions of Green Acres Contracting Company, Inc. (Green Acres) to this Court’s August 10, 2016 Opinion and Order affirming in part and reversing in part the Order of the Board of Finance and Revenue (Board) that granted in part and denied in part Green Acres’ Petition for Reassessment of sales and use tax. Green Acres Contracting Co., Inc. v. Commonwealth (Pa. Cmwlth., No. 81 F.R. 2013, filed August 10, 2016) (Green Acres I). At issue is the scope of the term “guardrails” as used in the definition of tax exempt “Building…