In re Twisteroo Soft Pretzel Bakeries, Inc.

OPINION

EMIL F. GOLDHABER, Bankruptcy Judge:

The issue at bench is whether the debtor is liable to the Commonwealth of Pennsylvania for sales and use tax where the debt- or was engaged in the business of selling soft pretzels from sidewalk booths and kiosks. We conclude that the sale of pretzels by the debtor falls within an exception to the sales and use tax, and we will, consequently disallow the Commonwealth’s claim.

*666The facts of the instant case are as follows: 1 Beginning in 1963, Twisteroo Soft Pretzel Bakeries, Inc. (“the debtor”) was engaged in the business of selling, at retail, soft…