Golden Eagle Construction Co. v. Commonwealth

OPINION BY

Judge LEAVITT.

Golden Eagle Construction Company, Inc. (Taxpayer) petitions for review of an order of the Board of Finance and Revenue (Board) denying Taxpayer’s refund of use tax paid for stone and oil purchased to manufacture asphalt. 'The asphalt manufactured by Taxpayer was then used by Taxpayer to improve certain Pennsylvania highways pursuant to its contract with the Pennsylvania Department of Transportation (DOT). We affirm the Board.

Taxpayer is engaged in the business of manufacturing asphalt for retail sale. Taxpayer is also in the business of highway construction in which,…