Aldine Apartments, Inc. v. Commonwealth

Opinion by

Judge MacPhail,

The appellant, Aldine Apartments, Inc. (Aldine), is the owner and operator of an apartment complex *206containing seventy (70) tenant-occupied residential units. From January 6, 1971, through July 7, 1976, Aldine paid $4,685.58 in sales tax on purchases of gas, fuel oil and electricity for use in operating the apartment complex. Pursuant to its leases, Aldine provided its tenants with electricity for lights and appliances and with gas to operate gas ranges. Aldine uses electricity to light common hallways and to power elevators, emergency lighting, a fire alarm system and…