Court affirms denial of sales tax exemption

The Pennsylvania Commonwealth Court, in a full court opinion, has affirmed the denial of sales tax exemption for a nonprofit senior living community previously decided by a three-judge panel of the Court.  (See Nonprofit Issues^® Vol. XXXI, No. 2).  The Court has agreed that Friends Boarding Home in West Chester failed to meet the criteria for exemption as a “purely public charity” originally set out by the state Supreme Court in 1987.