Haller v. Commonwealth

KELLEY, Judge.1

Presently before this court for disposition are the cross-motions for summary judgment filed by Felice Newman and Steve Zupcic (petitioners)2 and the Pennsylvania Department of Revenue (department)3 to the petition for review filed in our original jurisdiction by the petitioners. The petition for review raised a constitutional challenge to the department’s enforcement of the sales tax exemption for the sale of religious articles, Bibles and other religious publications sold by religious organizations provided by section 204(28) of the Tax Reform Code of 1971 (Tax Code)4 and…