Garcia, D., Aplt. v. American Eagle

Summary

The Court held that a merchant’s collection of sales tax, including allegedly improper collection on a nontaxable item, does not occur “in the conduct of any trade or commerce” under the UTPCPL. It reasoned that sales-tax collection is a statutory governmental obligation performed by the merchant as the Commonwealth’s agent, distinct from the underlying sale. The Court therefore affirmed the Superior Court’s reversal of the trial court’s refusal to sustain the retailers’ demurrers.