Commonwealth v. Wetzel

Opinion by

Mr. Justice Pomeroy,

This appeal from a judgment of the Court of Common Pleas of Dauphin County (Commonwealth Docket) upholding a decision of the Board of Finance and Revenue concerns the availability of the “sale for resale” exemption from state sales taxation under the Tax Act of 1963 for Education 1 in the sale of stud services for breeding standardbred (harness) horses later sold in the market.

Appellant Wetzel is engaged in the business of breeding and raising standardbred horses for sale. In May, 1965, he sent two mares to Hempt Farms for the purpose of having the mares bred to…