Scholastic Services Organization, Inc. v. Commonwealth

DOYLE, Judge.

Before the Court are the appeals of Scholastic Services Organization (Scholastic) and V. David Mattice (Mattice) from separate orders of the Board of Finance and Revenue (Board) affirming the orders of the Board of Appeals which had sustained an assessment in the amount of $20,178.80 for sales tax against Scholastic and $1,222.36 for sales tax against Mattice.

The parties in each of the appeals have entered into stipulations of fact with the Commonwealth pursuant to Pa. R.A.P. No. 1571(f). Both Mattice 1 and Scholastic sell taxable and non-taxable items of personal property such…