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HOSPITAL UTIL. PROJECT v. COMM.

No. 1596 C.D. 1981.

75 Pa.Commw. 154 (1983)

Hospital Utilization Project, Petitioner v. Commonwealth of Pennsylvania, Respondent.

Commonwealth Court of Pennsylvania.

June 21, 1983.

Attorney(s) appearing for the Case

Joyce McKeever, Kirkpatrick, Lockhart, Johnson & Hutchison, for petitioner.

Paul S. Roeder, Deputy Attorney General, with him LeRoy S. Zimmerman, Attorney General, for respondent.

Argued May 9, 1983, before Judges ROGERS, BLATT and DOYLE, sitting as a panel of three.

OPINION BY JUDGE DOYLE, June 21, 1983:

The Hospital Utilization Project appeals here a decision of the Board of Finance and Revenue (Board) which denied its application for tax-exempt status and its petition for refund of sales and use taxes paid in the purchase of supplies and equipment. We affirm.

The Hospital Utilization Project (HUP) was created in 1963 as a joint project funded by the Hospital ...

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