EAST COAST VAPOR v. PA DEPT OF REVENUE

No. 515 M.D. 2017.

189 A.3d 504 (2018)

EAST COAST VAPOR, LLC, Petitioner v. PENNSYLVANIA DEPARTMENT OF REVENUE, Respondent.

Commonwealth Court of Pennsylvania.

Decided June 22, 2018.


Attorney(s) appearing for the Case

James A. Salemme , Butler, for petitioner.

Daniel J. Gallagher , Deputy Attorney General, Harrisburg, for respondent.

BEFORE: HONORABLE MARY HANNAH LEAVITT, President Judge, HONORABLE RENÉE COHN JUBELIRER, Judge, HONORABLE ROBERT SIMPSON, Judge, HONORABLE PATRICIA A. McCULLOUGH, Judge, HONORABLE MICHAEL H. WOJCIK, Judge, HONORABLE CHRISTINE FIZZANO CANNON, Judge, HONORABLE ELLEN CEISLER, Judge.


We are asked to decide whether including in the definition of "tobacco products" under the Tobacco Products Tax Act (TPTA),1 "electronic cigarettes" (e-cigarettes), when they do not deliver tobacco, as well as "e-liquids" that do not contain...

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