Sales and Use Tax

We helped a Pennsylvania company defeat an assessment of additional sales and use tax that would have substantially increased the amount of tax it pays every year.  Montgomery McCracken persuaded the Pennsylvania Board of Finance and Revenue that our client is a “manufacturer” and therefore that its equipment and utility purchases are not subject to sales and use tax. The Department of Revenue had challenged our client’s qualification for the so-called manufacturing exemption by arguing that its operations did not result in a different product.