Union Paving Co. v. Commonwealth

COLINS, Judge.

Before the Court is an appeal of Union Paving Company (Union Paving) from an order of the Board of Finance and Revenue (Board) sustaining in part the sales and use tax assessment imposed against Union Paving by the Department of Revenue (Department).

As the result of an audit of Union Paving conducted by the Department, Assessment No. A-07035 was issued against Union Paving, which consisted of assessed sales and use tax for the period June 1, 1981, through June 30, 1984, in the amount of $82,098.65 plus interest and penalties. As will be set forth in greater detail in the Court’s…