Bloomingdale's by Mail, Ltd. v. Commonwealth

SMITH, Judge.

Petitioner Bloomingdale’s By Mail, Ltd. (By Mail) filed the present action for declaratory judgment before this Court in its original jurisdiction pursuant to Section 761(a)(1) of the Judicial Code, 42 Pa.C.S. § 761(a)(1) and Section 7532 of the Declaratory Judgments Act, 42 Pa.C.S. § 7532. The principal question presented is whether the attempt by the Department of Revenue (Department) to require By Mail to collect and remit Pennsylvania use tax on its mail-order sales of taxable merchandise purchased by residents of the Commonwealth of Pennsylvania violates the due process or…