Garcia v. AEO
Supreme Court of Pennsylvania
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- Garcia v. AEO
Issue on Appeal: Is the collection of sales tax included in the “conduct of any trade or commerce” for purposes of the Pennsylvania Unfair Trade Practices and Consumer Protection Law?
RLC’s Position: Pennsylvania’s Statutory Construction Act provides that state statutes should be read uniformly with those of other states adopting analogous statute. On uniformity grounds alone, the collection of sales tax is not a part of trade or commerce covered by consumer practices statutes. Public policy supports such a finding.
Other Amici: Pennsylvania Retail Association
Counsel: Carolyn Taglienti, Rachel Moore, Meredith Slawe, and Michael McTigue at Skadden
RLC’s Position: Pennsylvania’s Statutory Construction Act provides that state statutes should be read uniformly with those of other states adopting analogous statute. On uniformity grounds alone, the collection of sales tax is not a part of trade or commerce covered by consumer practices statutes. Public policy supports such a finding.
Other Amici: Pennsylvania Retail Association
Counsel: Carolyn Taglienti, Rachel Moore, Meredith Slawe, and Michael McTigue at Skadden
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