Weissenberger v. Commonwealth

Opinion by

Judge Blatt,

The petitioner, Eva Marie Weissenherger, is the owner of an apartment complex containing 447 residential units. From April 23, 1975 through December 30, 1975, she paid $7,117.58 in sales tax on purchases of electricity for the complex from the Philadelphia Electric Company. She filed a petition for a refund of this tax in January of 1978 which was denied by the Sales Tax Board. That decision was sustained by the Board of Finance and Revenue and this appeal followed.

Upon leasing one of the petitioner’s apartments during the period in question, each tenant was required to…