McCarthy Car Wash, Inc. v. Commonwealth

Opinion by

Judge MacPhail,

McCarthy Car Wash, Inc. (McCarthy) appeals an order of the Board of Finance and Revenue (Board), dated August 23, 1983, which affirmed a decision of *552the Board of Review sustaining a sales tax deficiency against McCarthy.1 We affirm.

The parties have entered into a written stipulation of the facts' which we have accepted for purposes of this appeal. They have stipulated, inter alia, that the tax assessment which is the subject of the instant appeal involves

a customer-operated car wash where the customer, in consideration for inserting coins, is provided with a warm…