Covenco, Inc. v. Commonwealth

PELLEGRINI, Judge.

Covenco, Inc. (Covenco) appeals an order of the Board of Finance and Revenue (Board) sustaining an adverse decision by the Department of Revenue Board of Appeals, which affirmed a use tax assessment issued by the Department of Revenue (Department) to Covenco in April of 1983. Coven-co is engaged in the business of operating cafeterias and vending machines and catering services. The tax assessment was imposed on the use of disposable plastic and wooden eating utensils, napkins and straws that Covenco makes available to retail consumers of its food products in its lines of…