Pennsylvania: Purchased Electricity Used in Concrete Producer’s Blending Activities Qualifies for Manufacturing Exemption

The Pennsylvania Board of Finance and Revenue held that a producer of cement floor leveler / tile grout in dry powder form successfully showed that its blending activities constituted the final step in a series of manufacturing activities to create the various final products that it sells, and therefore it was entitled to a refund of Pennsylvania sales and use tax paid on purchased electricity used directly in this step.

Source Deloitte

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