Busy Beaver Building Centers, Inc. v. School District

Opinion by

Judge Wilkinson,

The issue presented in this tax appeal from the Court of Common Pleas of Allegheny County is whether appellant made certain sales as a “wholesale deal*291er or vendor” or as a “retail dealer or vendor,” as those terms are used in the Act of June 20, 1947, P.L. 745, as amended, 24 P.S. §582.1 et seq., and in Pittsburgh City Ordinance No. 595 of 1970, as amended, enacted pursuant to The Local Tax Enabling Act, Act of December 31, 1965, P.L. 1257, as amended, 53 P.S. §6901 et seq. The court below adopted the contention of the appellees that appellant made the sales as a…