Garcia, D., Aplt. v. Foot Locker

Summary

The Supreme Court of Pennsylvania affirmed the Superior Court, holding that a merchant’s collection of sales tax does not occur “in the conduct of any trade or commerce” under the Unfair Trade Practices and Consumer Protection Law (UTPCPL). The Court based its decision on a plain‑meaning analysis of the statute, the statutory purpose, and the distinction between commercial activity and governmental tax collection.