Kingdom Vapor and Smoke 4 Less, LLC v. PA Department of Revenue

IN THE COMMONWEALTH COURT OF PENNSYLVANIA Kingdom Vapor and Smoke 4 : Less, LLC, : Petitioners : : v. : No. 697 M.D. 2016 : Argued: April 11, 2018 Pennsylvania Department of Revenue, : Respondent : BEFORE: HONORABLE MARY HANNAH LEAVITT, President Judge HONORABLE RENÉE COHN JUBELIRER, Judge HONORABLE ROBERT SIMPSON, Judge HONORABLE PATRICIA A. McCULLOUGH, Judge HONORABLE MICHAEL H. WOJCIK, Judge HONORABLE CHRISTINE FIZZANO CANNON, Judge HONORABLE ELLEN CEISLER, Judge OPINION NOT REPORTED MEMORANDUM OPINION BY JUDGE COHN JUBELIRER FILED: June 22, 2018 Before this Court is the Application of…