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MYERS v. COMMONWEALTH

No. 67 MAP 2021 No. 68 MAP 2021.

289 A.3d 915 (2023)

John G. MYERS, Appellee v. COMMONWEALTH of Pennsylvania, Appellant. John G. Myers v. Commonwealth of Pennsylvania. Appeal of: BJ's Wholesale Club, Inc.

Supreme Court of Pennsylvania.

Decided: February 22, 2023.

Attorney(s) appearing for the Case

Anthony Ryan Bowers, Esq. , Pennsylvania Department of Revenue, Karen Marie Gard, Esq. , Michelle Ann Henry, Esq. , Michael John Scarinci, Esq. , Pennsylvania Office of Attorney General, for Appellant.

G. Alexander Bochetto, Esq. , John Anthony O'Connell, Esq. , Bochetto and Lentz, P.C., Alfred Anthony Brown, Esq. , Jeffery A. Dailey, Esq. , Gay Parks Rainville, Esq. , Dailey LLP, for Appellee.

TODD, C.J., DONOHUE, DOUGHERTY, WECHT, MUNDY, BROBSON, JJ.

OPINION

This direct appeal concerns the efforts of Appellee John G. Myers to obtain a refund of sales tax he paid in the amount of 38 cents on purchases he made with redeemed coupons at BJ's Wholesale Club, Inc. (BJ's). To resolve the issues on appeal, the parties ask us to interpret Section 33.2(b...

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