Crawford Central School District v. Commonwealth

OPINION

Justice EAKIN.

Appellant Crawford Central School District appeals the order of the Commonwealth Court affirming the order of the Board of Finance and Revenue, granting in part and denying in part its request for a refund of sales and use tax paid by contractors on personal property purchased or used during construction of a new school building. 1 We affirm in part, and reverse in part.

The District hired various contractors to build a new school. The contracts between the District and the contractors assigned the District the right to any refund of sales and use tax paid by the…