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June ended with the Commonwealth Court issuing a unanimous ruling on whether it is unlawful or not for Pennsylvania to press taxes on electronic cigarettes and e-liquid under the broad name “tobacco products” even if they do not deliver tobacco. And to the dismay of electronic cigarette merchant account owners, the jury decided that taxing e-cigs was not unconstitutional.
But the court also discovered and made it clear that it would be a breach of the Tobacco Products Tax Act (TPTA) to tax separately/individually packaged section parts that make up e-cigs.
The petition was filed by the renowned East Coast Vapor against the Pennsylvania Department of Revenue, arguing that the latter’s intentions were unconstitutional for the following reasons;
Going harder on their counterparts, East Coast further argued that individually taxing the section parts of e-cigs which the Pennsylvania DOR (Department of Revenue) regard as “integral” to the gadgets is not backed up by TPTA and infringes the uniformity clause of the state rules.
On a June 22 court reading by Judge Renee Cohn Jubelirer, the Commonwealth Court first threw away DOR’s claims that East Coast had failed to follow protocol because it didn’t present the dispute to the Board of Finance and Revenue before moving to court.
Jubelirer said East Coast was not out of protocol in raising a significant constitutional challenge.
Addressing the due process claim, the judge declared that according to legislative history “the General Assembly has had concerns about young people using e-cigarettes becoming addicts to nicotine and shifting to cigarettes, a habit that can cause deadly diseases.”
“The petitioner has never alleged that the nicotine in e-liquid, although allegedly obtained from non-tobacco sources, is in any way different than the nicotine from tobacco or any less addictive,” said Jubelirer.
“Because nicotine is present in both tobacco and e-liquid, and the petitioner has never made claims that tobacco-based nicotine is any different than the nicotine in e-liquid, it makes no difference that the nicotine in e-liquid has nicotine from non-tobacco source. For that reason, it is not ‘unreasonable, unduly oppressive or deliberately beyond the necessities to tax a product that’s similar to tobacco, when it has nicotine and is as addictive as tobacco-based products.”
Jubelirer also added that taxing e-cigarettes and e-liquid “has a rational relationship to applicable state rules”: i.e., to discourage the use of these products by raising their prices.
The Commonwealth, however, postponed the ruling on the question of whether the taxing should cover non-nicotine e-liquids products on the basis that it was unnecessary to look into a facial constitutional challenge and the fact that the DOR has the power to decide on whether TPTA allows taxation of such liquids.
Moving forward, the court … Read more ...Read more
How To Choose The Right Beauty Spa
When deciding on the most suitable day spa, it is important for you to deliberate on your goal first regarding this entire experience. Do you intend to pamper yourself completely or perhaps, you only want to de-stress yourself and relax.
After that, you will need to think about your budget. If you feel that money is not a problem, then, you have the option of making an appointment at the finest beauty spa close to you. On the other hand, if you feel conscious regarding your budget, therefore, it is best for you to examine the available packages very carefully and then go to the spa at some point in the week or in the off-season as these are the days when these spas can offer you their lowest rates.
Make sure that you will also perform your research and this can be accomplished by searching online and check out a number of websites with the intention of finding out the kind of services as well as facilities they can offer you. You may also want to look for forums that you can browse so that you will be able to obtain a better idea regarding the past experiences of many people. It is best as well for you to pick an excellent beauty spa which is near your neighborhood or place of work, in this manner, you can surely evade yourself from paying high transport charges.
Before committing yourself to any kind of beauty treatment, you have to inspect the sanitary conditions of these beauty spas and also, you have to confirm whether they employ workers who are knowledgeable regarding their offered services as well as treatments. Looking at their facility’s pictures is also highly suggested and while you are at it, you may as well try to see some of the pictures of their past clients and their staff which are all displayed on their respective websites. Check their websites for any testimonials, and you have to read them also.
An excellent beauty spa must have staff that are not just knowledgeable as they also need to be friendly as well as very nurturing. All their therapists need to be licensed as well. When you have made up your mind which beauty spa is the right one for you, you will need to make an appointment with them. It is highly suggested as well for you to drink sufficient amount of water before heading to your favored beauty spa, in this manner, the chance of getting the most excellent results you are yearning for will substantially increase.
Getting To The Point – Wellness
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How to Locate Residential and Commercial Cleaning Services
In a workplace, it is important that the environment is conducive for working, which means that having a clean, safe and comfortable place to work increases productivity. We specialize in providing high-quality cleaning solutions for a vast range of business operations, with the highest standards of services. Our company serves residential, industrial, recreational, commercial and retail establishments. We are confident to say that through our years of experience, we had been delivering the best cleaning solutions at very affordable cost for any business need. We want to assure you that all our products are environment-friendly, and we can also be flexible to whatever your business needs.
We always strive to provide the best cleaning services with our wide-array of janitorial services. We can provide cleaning services by contract basis, monthly, weekly, daily or one time. Through service level monitoring, our staff supervisors are very much dedicated to always make sure we are at far from our goals and client standards. Our staff supervisors are always dedicated and even conduct surprise inspections for best results.
Our cleaning services cater to apartment buildings, custom-built and new homes. We are also offering special janitorial services in the home or office of debilitated, disabled, elderly and other clients special condition. Our janitorial services include the following but not limited to: desk dusting and wiping, emptying of trash bins, cleaning and sanitation of phones, sealing and polishing of floors, cleaning of inside and outside windows, window sills, partition glass and perimeter windows, restoration of tile and grout and carpet cleaning.
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We assure your utmost satisfaction with our cleaning and janitorial services, since we cater services to office buildings, sports clubs, cafe and bars, restaurants, hotels and motels, supermarkets, shopping centers, clinics, hospitals and medical centers, child care centers, universities, schools, food factories, warehouses, site mines and portable units. In line with these, our company specifically provides cleaning and janitorial services post construction, kitchen, toilet, bath room, floors, windows, outdoors, in offices and portable buildings.
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We invest continuous education and training for our operations staff and personnel such as occupational health and safety, cleaning techniques and systems, on-site orientation, and clean-up procedures and chemical handling. We do this to make sure that our staff and personnel are always in-depth with the latest trends and innovation when it comes to cleaning and janitorial services. We always make sure that our client’s privacy is protected, and that we always want to build a strong and long-term relationships with our clients providing complete satisfaction you truly deserve. Feel free to contact us for free estimate and learn more of our cleaning program suited for your business.… Read more ...Read more
Helpful Advice When Downloading Free Games
Even though we are experiencing economic downturn these days, the gaming industry is still experiencing extraordinary growth. There are still many people who continues to buy games. And with the advent of online gaming, individuals are now more interested in downloading games. Every time there is a new game being sold in the market, gamers are striving to download these games the soonest time possible. Although most of these individuals have a huge collection of games already, still, it doesn’t stop them from downloading new and fresh PC games. You can find a lot of awesome games on the Internet which you can download easily. What is more awesome about these online games is that you can download them for free! If you love playing PC games and wanted to download free games, then this article is for you.
You need to consider some few things first before you start downloading free games. Before you start your download, it is important that you do a research first. It is important that you have an idea what kind of game you will be downloading first or where you can download such game. It is also beneficial if you take the time to read online articles or magazines that provide tips or suggestions on how you can find the best websites that offers free PC games. It is also a brilliant idea to ask for pieces of advice or recommendations from other players who already had an experience downloading free games.
These websites offers a lot of awesome games in different genre. There are different genres of games which you can download for free such as horror games, strategy games, casino games, racing and war games. These websites know that the gaming industry will not die soon, and so they continue to work hard and provide unlimited free download games. Before you finally choose a website from which you will download free PC games, you need to consider some few things first. You need to take the time to check the credentials of that particular gaming website, including its background history. There are many websites out there that offers free PC games, and choosing the best one can be overwhelming. Keep in mind that there are scammers out there who are ready to take away all your money, including your online bank information.
Doing Apps The Right Way
It is important that your PC is well-protected and can eliminate threats that are brought about by malicious programs like viruses and spywares. When the website ask you for a payment, then you need to double check the legitimacy of the website. You also need to make sure that the gaming website offers high-quality games. It is wise that you choose a website that has receive many positive reviews. It is also wise that you read comments, feedbacks, and testimonials made by clients who already tried downloading free games from that particular site.Getting Down To Basics with … Read more ...Read more