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OBERG MANUFACTURING CO. v. COMMONWEALTH PENNSYLVANIA (01/24/85)

decided: January 24, 1985.

OBERG MANUFACTURING CO., INC., PETITIONER
v.
COMMONWEALTH OF PENNSYLVANIA, RESPONDENT



Appeal from the Order of the Board of Finance and Revenue in the case of Oberg Manufacturing Co., Inc., No. RST-3055, dated June 29, 1979.

COUNSEL

Melvin L. Moser, Jr., Buchanan Ingersoll P.C., for petitioner.

Paul S. Roeder, Deputy Attorney General, with him, LeRoy S. Zimmerman, Attorney General, for respondent.

Judges Williams, Jr., Barry and Colins, sitting as a panel of three. Opinion by Judge Colins.

Author: Colins

[ 87 Pa. Commw. Page 170]

Oberg Manufacturing Company, Inc. (petitioner) appeals from a decision of the Board of Finance and Revenue (Board), which assessed a use tax deficiency against Oberg's business activities for the period from January 1, 1974, to September 30, 1977. The assessment was based upon a determination that the engineering supplies and materials in question were not

[ 87 Pa. Commw. Page 171]

    covered by the manufacturing exclusion to the use tax found at Section 7201(o)(4)(B)(i) of the Tax Reform Code of 1971 (Tax Code).*fn1 We affirm the order of the Board.

The parties have filed a lengthy Stipulation of Facts from which we have distilled the following:

2. After an audit of Petitioner's books, covering the period from January 1, 1974, through September 30, 1977, the Bureau of Sales and Use Tax, Department of Revenue, Commonwealth of Pennsylvania, issued to Petitioner its use tax assessment No. A-81343, dated December 27, 1977, (hereinafter called "Assessment") . . . .

3. . . . [T]he assessment . . . [represents] use tax on purchases of tangible personal property, designated and described by the auditing agent in his report as engineering supplies and materials, all of which were used by Petitioner in its engineering department "to prepare or produce work 'prints'."

5. On January 26, 1978, a Petitioner filed a timely Notice of Intention to File a Petition for Reassessment of the Assessment with the Board of Review of the Bureau of Sales and Use Tax. On February 22, 1978, the Department of Revenue mailed to Petitioner its Acknowledgment of Appeal.

6. On or before March 22, 1978, Petitioner filed a timely Petition for Reassessment with the Board of Appeals in the Department of Revenue, requesting that the portion of the ...


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