OPINION OF THE COURT
CAPPY, Justice.
The primary question with which we are presented in this matter is whether machinery, parts and supplies used in constructing a public utility facility, but not installed on the site of the facility, are exempted from the tax imposed via 72 P.S. § 7202(b) (commonly known as the "use tax"). We hold that such items are not exempted and therefore affirm the order of the Commonwealth Court.
The relevant...
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