OPINION PER CURIAM, June 28, 1962:
The appellant is engaged in the business of breeding, raising and selling "standard bred" harness racing horses, and the providing of breeding or stud services to others for a consideration.
The case involves appellant's liability under the Pennsylvania "Selective Sales and Use Tax Act" of March 6, 1956, P.L. (1955) 1228, as amended, 72 PS § 3403.1 et seq., for a sales tax on: (1) the "stud fees" received; (2) the sales...
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