Westinghouse Electric Corp. v. Commonwealth, Board of Finance & Revenue

Opinion by

Judge Craig,

Westinghouse Electric Corporation (taxpayer) appeals from an order of the Board of Finance and Revenue denying $860.65 in refunds for use taxes paid under the Tax Reform Code (Code)1 on the purchase *118and use of art work, source materials and photography equipment.

Taxpayer claims entitlement to the refunds on the basis that the use of these items, being directly and integrally related to its printing operation, are uses which are excluded from tax under the manufacturing exclusion stated in Section 2016(4) (B)(i) of the Code, 72 P.S. §7201(o)(4)(B)(i), which provides in…