Garden State Tanning, Inc. v. Department of Labor & Industry, Bureau of Employer Tax Operations

McGINLEY, Judge.

Garden State Tanning, Inc. (Garden State) petitions for review of the Department of Labor and Industry’s (Department) assessment of unemployment compensation contribution rates.

Garden State began paying wages for Pennsylvania unemployment compensation tax purposes on April 1, 1988. After a lengthy delay, in 1991 the Bureau of Employer Tax Operations (Bureau) notified Garden State of its unemployment compensation contribution rates for the years 1988 through 1991. Thereafter, the Bureau revised Garden State’s contribution rates for certain years. Garden State sought review and…