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COMMONWEALTH v. NIEMEYER OLDS., INC.

No. 581 C.D. 1973.

12 Pa.Commw. 388 (1974)

Commonwealth of Pennsylvania, Department of Revenue, Appellant, v. Niemeyer Oldsmobile, Inc., Appellee.

Commonwealth Court of Pennsylvania.

March 12, 1974.

Attorney(s) appearing for the Case

Guy J. DePasquale, Assistant Attorney General, for appellant.

Barton F. Niemeyer, President, Niemeyer Oldsmobile, Inc., for appellee.

Argued January 9, 1974, before President Judge BOWMAN and Judges CRUMLISH, JR., KRAMER, WILKINSON, JR., MENCER, ROGERS and BLATT.

OPINION BY JUDGE MENCER, March 12, 1974:

Niemeyer Oldsmobile, Inc. (Niemeyer) is a Pennsylvania corporation and operates an automobile dealership near Elizabeth, Pennsylvania. Niemeyer was issued license number 02-35146 by the Department of Revenue for the purpose of collecting and remitting Pennsylvania sales and use taxes.

Pursuant to Section 230 of the Tax Reform Code of 1971, Act of March 4, 1971, P.L. 6 (Code), 72 P.S. § 7230, the Bureau of Taxes...

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