LESTER, Judge.
The Department of Revenue appeals from a reversal of a favorable ruling of the Board of Tax Appeals concerning the subjection of a semitrailer retailer to the sales tax.
Appellee is in the business of selling new and used (trade-ins) non-motorized trailers that are pulled by tractors for the transportation of goods and property both within and without the Commonwealth. Appellant made a deficiency assessment against Pullman based upon gross receipts...
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