Equitable Gas Co. v. Commonwealth’s Empirical Analysis

Citation profile

9 state decisions

Most-quoted passages

The sentences later courts lift from this opinion, ranked by how many decisions quote each — the parts of the opinion doing the work. These counts are smaller than the citation total above because most of the 11 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

1. ““The legal consequences of the distinction between a tax exclusion and a tax exemption were set forth by our Supreme Court in Commonwealth v. Sitkin’s Junk Co., 412 Pa. 132 , 194 A.2d 199 (1963), wherein it was pointed out that only exemptions are to be strictly construed against the taxpayer. Exclusions are items which are not intended to be taxed in the first place, and to the extent there is doubt about the meaning of the statutory language, such exclusionary provisions are to be construed against the taxing body.” (Emphasis in original.)”

   2 later decisions quote this exact passage
   e.g. Clough v. Tax Review Board · 154 Pa. Commw. 171 - Metaltech v. City of Pittsburgh

2. “§ 7202. Imposition of tax. (a) There is hereby Imposed upon each separate sale at retail of tangible personal property or services, as defined herein, within this Commonwealth a tax of six per cent of the purchase price, which tax shall be collected by the vendor from the purchaser, and shall be paid over to the Commonwealth as herein provided. (b) There is hereby imposed upon the use, on and after the effective date of this article, within this Commonwealth of tangible personal property purchased at retail on or after the effective date of this article, and on those services described herein purchased at retail on and after the effective date of this article, a tax of six per cent of the purchase price, which tax shall be paid to the Commonwealth by the person who makes such use as herein provided, except that such tax shall not be paid to the Commonwealth by such person where he has paid the tax imposed by subsection (a) of this section or has paid the tax imposed by this subsection (b) to the vendor with respect to such use. The tax at the rate of six per cent imposed by this subsection shall not be deemed applicable where the tax has been incurred under the provisions of the “Tax Act of 1963 for Education.” 1 (c) Notwithstanding any other provisions of this article, the tax with respect to nonresidential intrastate telephone service and intrastate telegraph service within the meaning of clause (m) of section 201 of this article 2 shall, except for telegrame paid for in ca”

   1 later decision quote this exact passage
   e.g. In re Twisteroo Soft Pretzel Bakeries, Inc.

3. “The exclusions provided in subparagraph[s] . . . (iii) . . . shall not apply to tangible personal property or services to be . used or consumed in managerial sales or other nonoperational activities. “The exclusion provided in subparagraph (iii) shall not apply to (a), construction materials used to construct, reconstruct, remodel, repair or maintain facilities not used directly in the production, delivering or rendition of public utility , service, or (b) tools and equipment used but not installed in the maintenance of facilities used in the production, delivering or rendition of a public utility service.”

   1 later decision quote this exact passage
   e.g. Commonwealth v. Ragnar Benson, Inc.