DS Waters of America, Inc. v. Commonwealth of PA

OPINION BY

SENIOR JUDGE PELLEGRINI

DS Waters of America, Inc. (DS Waters) seeks review of an order of the Board of Finance and Revenue (Board) denying sales and use tax relief for equipment utilized at its two water processing facilities in Pennsylvania for the period of January 1, 2007, through March 31, 2010, because DS Waters failed to qualify for the manufacturing exclusion under the Tax Reform Code of 1971 (Tax Code). 1 For the reasons that follow, we affirm.

I

Section 202 of the Tax Code imposes a tax on “each separate sale at retail of tangible personal property,” 72 P.S. § 7202(a), as…