Kuharchik Constr. v. Commonwealth

A three-judge panel of the Pennsylvania Commonwealth Court held that Kuharchik Construction’s purchase and use of items that supported a traffic signal – specifically, signal poles, mast arms, and pedestal bases – qualified as “building machinery and equipment” as defined by Section 201(pp) of the Tax Reform Code of 1971. The Commonwealth filed exceptions. An en banc panel of the Court affirmed. The Court engaged in a statutory construction analysis and determined that the three-judge panel did not err.

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