Commonwealth v. John W. Thompson Co.

Opinion by

Me. Justice Pomeeoy,

Presented for decision by this appeal is the question whether possession of tangible personal property purchased in Pennsylvania may be taxed as a “use” when the owner has the sole purpose of transporting the property outside the Commonwealth for use elsewhere. We answer the question in the negative, finding that such possession is protected by the “interim storage” exemption of the taxing statute.

During the period 1964 through 1967, the appellee, John W. Thompson Company, a New Jersey corporation authorized to do business in Pennsylvania, purchased certain…