Plum Borough School District v. Commonwealth

OPINION BY

Judge PELLEGRINI.

Plum Borough School District (School District), acting as assignee of the rights of Thomas DiDiano & Sons, Inc. (DiDiano), appeals from an order of the Board of Finance and Review sustaining the Board of Appeals decision denying the School District’s request for a refund in sales tax paid in error by DiDiano, its contractor for property furnished and installed at the Center Elementary School.

The parties have stipulated that DiDiano, carrying out its contract with the School District, hired various subcontractors who furnished and installed various items as well as…