Magazine Publishers of America v. Commonwealth

McGINLEY, Judge.

Before this Court in our original jurisdiction is an application for summary relief filed by the Magazine Publishers of America, a national trade association whose members publish magazines purchased in Pennsylvania, as well as several indi vidual publishing companies whose magazines are purchased in Pennsylvania (collectively, Petitioners), seeking an order declaring this state’s general sales and use tax to be unconstitutional as applied to magazines and enjoining the Department of Revenue (Department) from collecting the tax.

The Act of December 13, 1991, P.L. 373 (Act 40)…