Summary
In Bloomingdale's v. Dept. of Revenue (1991) 527 Pa. 347 [ 591 A.2d 1047] (Bloomingdale's), affirming 130 Pa. Commw. 190 [ 567 A.2d 773], certiorari denied ___ U.S. ___ [119 L.Ed.2d 223, 112 S.Ct. 2299], the court found that a sufficient nexus was not established between an out-of-state mail-order company, "Bloomingdale's By Mail," with no physical presence in the state and its parent company which owned retail stores within the taxing state.
Summary of this case from Current, Inc. v. State Bd. of EqualizationOpinion
May 7, 1991.
Decided June 4, 1991.
Appeal No. 3 M.D. Appeal Dkt. 1990 from Order of Commonwealth Court, 130 Pa. Commw. 190, 567 A.2d 773 (1989), entered December 18, 1989, at No. 2345 C.D. 1985.
ORDER
Order affirmed.
NIX, C.J., did not participate in the consideration or decision of this case.
FLAHERTY and CAPPY, JJ., dissent and would dismiss the appeal as moot.