CITY OF PHILADELPHIA v. COM.


803 A.2d 1262 (2002)

CITY OF PHILADELPHIA, Appellant, v. COMMONWEALTH of Pennsylvania, BOARD OF FINANCE AND REVENUE, Appellee. City of Philadelphia, Appellant, v. Commonwealth of Pennsylvania, Board of Finance and Revenue, Appellee. City of Philadelphia, Appellant, v. Commonwealth of Pennsylvania, Board of Finance and Revenue, Appellee.

Supreme Court of Pennsylvania.

Decided August 21, 2002.


Attorney(s) appearing for the Case

James L. Fritz, Sharon R. Paxton, Harrisburg, for City of Philadelphia.

Bart J. DeLuca, Harrisburg, for Commonwealth of Pennsylvania.

Before ZAPPALA, C.J., and CAPPY, CASTILLE, NIGRO, NEWMAN, SAYLOR, and EAKIN, JJ.


OPINION

Justice NEWMAN.

The City of Philadelphia (the "City") appeals a determination of the Commonwealth Court denying the City's request for a refund of sales and use taxes paid by its contractors, pursuant to Section 202 of the Tax Reform Code of 1971 (the "tax")1, on property they purchased and used to build a taxiway, a tunnel and a baggage claim facility (collectively, the "facilities") at the Philadelphia International...

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