Vincent Construction, Inc. v. Commonwealth

DOYLE, Judge.

This is an appeal by Vincent Construction, Inc. (Taxpayer), a Pennsylvania Corporation, from an order of the Pennsylvania Board of Finance and Revenue (Board) affirming the use tax assessments made by the Department of Revenue for an audit performed for the period of January 1, 1987 through December 31, 1989, and denying Taxpayer’s claim for exemptions under Section 201 (o) of the Tax Reform Code of 1971 (Code), Act of March 4, 1971, P.L. 6, as amended, 72 P.S. § 7201(o).1

We adopt the parties’ stipulation of facts and summarize the more salient ones as follows.2 In May of 1988,…