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DS WATERS OF AMERICA, INC. v. COMMONWEALTH

No. 370 F.R. 2013.

150 A.3d 583 (2016)

DS WATERS OF AMERICA, INC., Petitioner, v. COMMONWEALTH of Pennsylvania, Respondent.

Commonwealth Court of Pennsylvania.

FILED: November 30, 2016.

Attorney(s) appearing for the Case

Stewart M. Weintraub , West Conshohocken, for petitioner.

Clinton G. Smith, Jr. , Senior Deputy Attorney General, Harrisburg, for respondent.

BEFORE: HONORABLE MARY HANNAH LEAVITT, President Judge, HONORABLE P. KEVIN BROBSON, Judge, HONORABLE DAN PELLEGRINI, Senior Judge

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

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