LANCASTER LABORATORIES, INC. v. COM.


134 Pa.Commw. 59 (1990)

578 A.2d 988

LANCASTER LABORATORIES, INC., Petitioner, v. COMMONWEALTH of Pennsylvania, Respondent.

Commonwealth Court of Pennsylvania.

Decided July 16, 1990.


Attorney(s) appearing for the Case

Bart J. DeLuca, Jr., Sr. Deputy Atty. Gen., with him, Paul S. Roeder, Chief Counsel, Dept. of Revenue, and Ernest D. Preate, Jr., Atty. Gen., for respondent.

Russell J. Ober, Jr., Rose, Schmidt, Hasley & DiSalle, for petitioner.

Before CRAIG and PELLEGRINI, JJ., and BARBIERI, Senior Judge.


CRAIG, Judge.

Lancaster Laboratories, Inc. appeals an order by the Board of Finance and Revenue which, concluding that Lancaster did not qualify for a manufacturing exclusion or exemption, assessed a use tax deficiency against Lancaster.

In general, this court must consider whether Lancaster's actions, with respect to its clients' samples, support use tax exemption by constituting manufacturing in itself, or quality control related to manufacturing, or product...

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