Legal Opinion
Downs Racing, LP v. Commonwealth
Supreme Court of Pennsylvania
Decided October 25, 2018No. 70 MAP 2017; No. 71 MAP 2017PublishedCited by 1 opinion
1Opinion of the Court
SAYLOR, C.J., BAER, TODD, DONOHUE, DOUGHERTY, WECHT, MUNDY, JJ.
OPINION
CHIEF JUSTICE, SAYLOR
In this direct appeal, we consider whether sales or use taxes must be paid in relation to two distinct items: the purchase of a closed-circuit horse-racing simulcasting system, and the payment of royalties for intellectual property used in conjunction with the operation of video poker machines.
Sales and use taxes are provided for in Pennsylvania's Tax Reform Code of 1971 (the "Code").1 Sales taxes pertain to retail sales of tangible personal property, whereas use taxes are levied on the use of tangible…
2Cases cited11 opinions
- Ager v. MurraySupreme Court of the United States · 1882
- Adams Outdoor Advertising, Ltd. v. City of MadisonWisconsin Supreme Court · 2006
- Dechert LLP v. CommonwealthSupreme Court of Pennsylvania · 2010
- Globe Life & Accident Insurance Co. v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1996
- Ralph v. PipkinCourt of Appeals of Tennessee · 2005
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3Cited by1 opinion
- Greenwood Gaming v. Commonwealth, Aplt.Supreme Court of Pennsylvania · 2021