Giles & Ransome, Inc. v. Whitehall Township

DISSENTING OPINION BY

President Judge PELLEGRINI.

The issue in this case is whether under the Township’s Business Privilege Tax Or*396dinance sales of heavy construction equipment made by three salespeople stationed at Giles & Ransome, Inc.’s (Taxpayer) facility located within Whitehall Township (Township) are included in the calculation of the “gross volume of revenue” that is subject to the tax or if the sales or transactions actually have to take place within the Township to be subject to the tax.

The majority reverses the Tax Appeal Board and the trial court because each used the Gilberti v.…