Smolow v. Commonwealth

DOYLE, Judge.

Before us is a motion for class certification filed by Nan S. Smolow (Petitioner) in her own behalf and on behalf of all other persons similarly situated who have, it is alleged, overpaid Pennsylvania sales tax on the purchase of new motor vehicles where the manufacturers gave a cash rebate taken by the purchaser at the time of the sale. The motion is presented as an ancillary proceeding in an appeal from the Board of Finance and Revenue under Section 763 of the Judicial Code, 42 Pa.C.S. § 763, and Pa.R.A.P. 1571.

Petitioner commenced this suit on March 4, 1988, by mailing a…