Bloomingdale's By Mail, Ltd. v. Commonwealth

Opinion by

Judge Doyle,

Presently before us is a motion for partial summary judgment in which the Department of Revenue (Department) seeks a determination as to whether it can compel Bloomingdales By Mail, Ltd. (BBM) to provide the Department with mail order transactional sales data concerning BBMs Pennsylvania customers who have purchased items subject to the Pennsylvania use tax and allow the Department to examine BBMs books and records to ascertain taxable sales made to Pennsylvania residents. Also before us is a motion to quash the Departments administrative writs with which it seeks to…