[DOWNLOAD] "Commonwealth Pennsylvania v. Beck Electric Construction" by Supreme Court of Pennsylvania * Book 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."