Aldine Apartments, Inc. v. Commonwealth

OPINION

NIX, Justice.

This is an appeal by a taxpayer, Aldine Apartments, Inc. (appellant), from an order of the Commonwealth Court1 affirming the decision of the Pennsylvania Board of Finance and Revenue sustaining the Sales Tax Board of Review in denying appellant’s petition for refund of $4,685.58 in sales tax paid on purchases of electricity, gas and fuel oil.' The basic issues raised are the tax implications resulting from *483the purchases of utilities made by appellant for the residential use of its tenants and the constitutional propriety of those provisions of the Tax Reform Code of 1971…