Regional Mechanical Contractors, Inc. v. McNamara

FOIL, Judge.

In this appeal, we are asked to determine the validity of a use tax levied against appellant, Regional Mechanical Contractors, Inc., (Regional) on materials it purchased in accordance with its construction contract. The issue presented is whether Regional sold, for tax purposes, the items subject to this dispute. In actions below, the Board of Tax Appeals sustained the assessment and the trial court affirmed. Because we conclude the materials were sold by Regional prior to their use in the construction project, we hold the use tax assessment was improper and reverse.

FACTS

Regional,…