Summit House Condominium v. Commonwealth

OPINION

McDermott, justice.

The above captioned appeals were consolidated for argument due to a common factual basis. At issue herein is the refund of a sales tax paid on the purchases of electricity from July, 1972, through April, 1975. The purchases were made for the Summit House Condominium Complex (hereinafter “Summit House”) by, initially, Spackman Associates 1 and, subsequently, the Summit House Condominium Council (hereinafter “Council”). The electricity was purchased in bulk from the Philadelphia Electric Company (hereinafter “PECO”), supplied through one electrical substation, and…