SEI Investments v. Commonwealth

OPINION BY

Judge LEADBETTER.

SEI Investments petitions for review of the order of the Board of Finance and Revenue, which denied its request for a refund of sales tax paid in connection with printing services rendered to SEI by ABS Canon. The issue on appeal is whether the printing activities conducted on SEI’s property by ABS, using ABS’ equipment, supplies, and employees, constitute “in-house printing.” If such activities constitute “inhouse printing,” then the charges associated therewith are exempt from the sales tax imposed by Section 202 of the Tax Reform Code of 1971 (Code), 1 as…