1. Home
  2. Browse Decisions
  3. Pa.
  4. 485 Pa.
  5. 485 Pa. 604 (1979)
 

COM. v. BECK ELEC. CONST., INC.

485 Pa. 604 (1979)

403 A.2d 553

COMMONWEALTH of Pennsylvania, Appellant, at No. 84 v. BECK ELECTRIC CONSTRUCTION, INC., Appellant, at

Supreme Court of Pennsylvania.

Decided July 5, 1979.

Attorney(s) appearing for the Case

Albert J. Tomalis, Jr., Harrisburg, for appellant in No. 80 and appellee in No. 84.

Paul S. Roeder, Deputy Atty. Gen., Dauphin, for appellee in No. 80 and appellant in No. 84.

Before EAGEN, C.J., and O'BRIEN, ROBERTS, NIX, MANDERINO and LARSEN, JJ.

OPINION OF THE COURT

ROBERTS, Justice.

Section 201(a) of the Tax Act of 1963 for Education imposes a "sales tax" upon "each separate sale at retail," to be "collected by the vendor from the purchaser" and "paid over to the Commonwealth."1 Where no sales tax is collected and paid, Section 201(b) imposes a "use tax" upon the "use" of tangible personal property "purchased at retail."2

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases