Commonwealth v. Ragnar Benson, Inc.

Opinion by

Judge Crumlish, Jr.,

Ragnar Benson, Inc. (Appellant) is an engineering and construction firm which was engaged as a subcontractor to design and construct two natural draft cooling towers for the Limerick, Pennsylvania, generating station of Philadelphia Electric Company (PECO). On September 27, 1972, the Bureau of Sales and Use Tax (Bureau) assessed use tax against Appellant on tools, equipment and supplies used in connection with the Limerick construction project. On June 26, 1974, the Board of Finance and Revenue (Board) sustained that portion of the contested assessment which…