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  5. 60 Pa.Commw. 225 (1981)
 

COM. v. A.J. WOOD RESEARCH CO. OF PA.

Nos. 593 C.D. 1974 and 594 C.D. 1974.

60 Pa.Commw. 225 (1981)

Commonwealth of Pennsylvania, Appellant v. A. J. Wood Research Company of Pennsylvania, t/a Computer Letters, Inc., Appellee. Commonwealth of Pennsylvania, Appellant v. A. J. Wood Research Company of Pennsylvania, t/a Computer Letters, Inc., Appellee.

Commonwealth Court of Pennsylvania.

June 29, 1981.

Attorney(s) appearing for the Case

Phyllis E. Feibus, Assistant Attorney General, for appellant.

Michael H. Krekstein, Krekstein, Shapiro, Bressler & Wolfson, for appellee.

Milton A. Feldman, P.C., Clark, Ladner, Fortenbaugh and Young, for Amicus Curiae, Graphic Arts Association of Delaware Valley, Inc.

William P. Thorn, Wolf, Block, Schorr and Solis-Cohen, for Amicus Curiae, Communication Concepts, Inc.

Argued December 9, 1980, before Judges ROGERS, BLATT and WILLIAMS, JR., sitting as a panel of three. Reargued June 2, 1981, before President Judge CRUMLISH and Judges MENCER, ROGERS, BLATT, WILLIAMS, JR., CRAIG and MacPHAIL. Judge PALLADINO did not participate.

OPINION BY JUDGE CRAIG, June 29, 1981:

In these two consolidated appeals by the Commonwealth from a sales tax reassessment and use tax refund granted by the Board of Finance and Revenue (Board) in favor of taxpayer A.J. Wood Research Company of Pennsylvania, trading as Computer Letters, Inc., the central common issue is

Does the taxpayer's use of computerized word processing equipment to produce a...

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