Commonwealth v. Beck Electric Construction, Inc.

Opin ion by

Judge Crumlish,

The issue before us is whether the installation of certain electrical equipment as part of a building’s electrical system, pursuant to an electrical construction contract, should be classed as “use” of that equipment by the contractor in the fulfillment of its contract, or considered a sale of that equipment for the purposes of The Tax Act of 1963 for Education, Act of March 6,1956, P.L. (1955) 1228, as amended, 72 P.S. §3403-1 et seq. (Act).1

This issue is crucial because the subject items were installed in a building which was constructed for the General Services…