Legal Opinion
East Coast Vapor, LLC v. PA Department of Revenue
Commonwealth Court of Pennsylvania
Decided June 22, 2018No. 515 M.D. 2017PublishedCited by 7 opinions
1Opinion of the Court
OPINION BY JUDGE COHN JUBELIRER
We are asked to decide whether including in the definition of "tobacco products"
under the Tobacco Products Tax Act (TPTA), 1 "electronic cigarettes" (e-cigarettes), when they do not deliver tobacco, as well as "e-liquids" that do not contain nicotine or contain nicotine derived from a source other than tobacco, violates the Due Process Clauses of the United States and Pennsylvania Constitutions. East Coast Vapor, LLC (Petitioner), has filed a Petition for Review (Petition) in this Court's original jurisdiction and an Application for Summary Relief (Application)…
2Cases cited22 opinions
- Borough of Green Tree v. Board of Property Assessments, Appeals & ReviewSupreme Court of Pennsylvania · 1974
- Gambone v. CommonwealthSupreme Court of Pennsylvania · 1954
- Governor's Office v. Office of Open Records, Aplt.Supreme Court of Pennsylvania · 2014
- Clifton v. Allegheny CountySupreme Court of Pennsylvania · 2009
- Lehman v. Pennsylvania State PoliceSupreme Court of Pennsylvania · 2003
17 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- County of Berks v. PA OOR and ALDEA - The People's Justice CenterCommonwealth Court of Pennsylvania · 2019
- C. Haveman & A. Spillane v. BPOACommonwealth Court of Pennsylvania · 2020
- C. Haveman & A. Spillane v. BPOA, State Bd. of Cosmetology of the Com. of PACommonwealth Court of Pennsylvania · 2019
- Chester Upland S.D. & Chichester S.D. v. Delaware County Board of Assessment Appeals & City of ChesterCommonwealth Court of Pennsylvania · 2023
- Dechert LLP v. PA DCEDCommonwealth Court of Pennsylvania · 2020
2 more not listed; retrieve them via the Exa API.