USAir, Inc. v. Commonwealth

PALLADINO, Judge.

USAir, Inc. (Taxpayer) appeals from an order of the Board of Finance and Revenue (BFR) which sustained a decision of the Board of Appeals (Board) denying Taxpayer’s claim for a *305refund of Pennsylvania use tax on its purchases of food, nonalcoholic beverages and related non-food supplies for the period February 1, 1986 through December 31, 1987. We reverse.

The parties stipulated to the facts which follow. Taxpayer is a public utility engaged in providing intrastate, interstate and international passenger and freight airline service as a common carrier. In the course of…