Garcia v. AEO

Supreme Court of Pennsylvania


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 

  Download


Stay in the know

Subscribe to our newsletter