Commonwealth Court Ruling on Taxation: Tax E-Cigarettes but Not Individual Component Parts

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;

  • TPTA’s description of “tobacco products” as items that contain or deliver nicotine violated the United State’s definition of the same.
  • It would also be in contravention of Pennsylvania law to tax individual parts because most e-cigarettes either do not have nicotine or have nicotine that does not come from tobacco.

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 … 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, … Read more ...

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.
If You Read One Article About Services, Read This One

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, … 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 … Read more ...