M & M/Mars, Inc. v. Commonwealth

SILVESTRI, Senior Judge.

M & M/Mars, Incorporated (Taxpayer) seeks review of a decision of the Board of Finance and Revenue sustaining the decision of the Board of Appeals in an assessment of use tax on packaging equipment and on payments made to a food service management company for the operation of a cafeteria for Taxpayer’s employees.

The procedural history of this appeal is as follows. The Pennsylvania Department of Revenue (Department) conducted a sales and use tax 1 audit of Taxpayer for the period of January 1,1984 through March 31,1987. That audit produced a use tax assessment against…