[Download] "Commonwealth Pennsylvania v. Beck Electric Construction" by Supreme Court of Pennsylvania " eBook PDF Kindle ePub Free
eBook details
- Title: Commonwealth Pennsylvania v. Beck Electric Construction
- Author : Supreme Court of Pennsylvania
- Release Date : January 05, 1979
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 72 KB
Description
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." 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."
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