I did and would go with PVC. Given my research a while back I know there's a lot of debate on using ABS vs. PVC for use with water and drains. I went with PVC because I think it looked better than ABS that was available at my local big box stores. Also, I used gate valve, ball valve, etc., and it primary comes in white (but they are available in other others, but may be schedule 80) so I thought it matched better with the white PVC.
I did use an ABS "Threaded T connector" for my inlet/suction that is inside my tank (for closed loop circulation). I chose that over white PVC and didn't feel like to trying to "paint it". Whatever you decide, make sure you use the right cement for PVC vs. ABS. Also, if you go with pipe dope (instead of Teflon tape) make sure it's for the right material...I learned the hard way...but that's for another thread...