X

Thank you for sharing!

Your article was successfully shared with the contacts you provided.
Argued: June 7, 2000

Associated Wholesalers, Inc. (AWI) petitions for review of the December 13, 1999, adjudication of the Department of Revenue (Department) which denied AWI’s petition to establish a lower cost of doing business in accordance with Sections 202-A and 227-A of what is commonly known as the Pennsylvania Cigarette Sales and Licensing Act (Act) *fn1 . We affirm.

AWI distributes food and related merchandise to retail food merchant members. AWI’s membership is primarily “mom and pop” retail food merchants. AWI was created to enable small, independent food merchants to compete with larger national grocery market chains through the purchase of food and other merchandise in bulk at a lower cost as a cooperative. One of the products sold by the cooperative to its members is cigarettes, which the cooperative purchases from manufacturers outside of Pennsylvania.

 
Reprints & Licensing
Mentioned in a Law.com story?

License our industry-leading legal content to extend your thought leadership and build your brand.

More From ALM

Premium Subscription

With this subscription you will receive unlimited access to high quality, online, on-demand premium content from well-respected faculty in the legal industry. This is perfect for attorneys licensed in multiple jurisdictions or for attorneys that have fulfilled their CLE requirement but need to access resourceful information for their practice areas.
View Now

Team Accounts

Our Team Account subscription service is for legal teams of four or more attorneys. Each attorney is granted unlimited access to high quality, on-demand premium content from well-respected faculty in the legal industry along with administrative access to easily manage CLE for the entire team.
View Now

Bundle Subscriptions

Gain access to some of the most knowledgeable and experienced attorneys with our 2 bundle options! Our Compliance bundles are curated by CLE Counselors and include current legal topics and challenges within the industry. Our second option allows you to build your bundle and strategically select the content that pertains to your needs. Both options are priced the same.
View Now

GlobeSt. INDUSTRIAL 2022

December 08, 2022 - December 09, 2022
Scottsdale, AZ

This conference brings together the industry's most influential & knowledgeable industrial real estate executives


Learn More

Global Leaders in Consulting (GLC) 2023

February 16, 2023
London

The Global Leaders in Consulting awards are for those who are making a big impression within the industry, but also worldwide.


Learn More

Complex Claims & Litigation Forum 2023

February 27, 2023 - March 01, 2023
Henderson, NV

Aimed to help Insurers prevent, prepare and prevail In adjudicating complex claims, negotiating settlements and winning cases.


Learn More

MID-LEVEL ASSOCIATE: Labor & Employment Litigation


MID-LEVEL ASSOCIATE: Labor & Employment Litigation Chicago The Chicago office of Epstein Becker & Green is seeking an attorney...


Apply Now ›

Client Origination Attorney


Mighty Law is looking for tech-savvy freelance lawyers interested in supplementing their practice and earning additional income. The attorne...


Apply Now ›

IP Patent Litigation Associate (Hybrid Schedule)


Duane Morris LLP seeks an patent litigation associate with at least 1-4 years of sophisticated, complex litigation, preferably in federal co...


Apply Now ›

YETTER COLEMAN LLP

12/08/2022
TL Web

YETTER COLEMAN LLP: Thank You! For the past quarter century, we ve had the privilege to practice commercial litigation here in Texas and around the country.


View Announcement ›

LINDABURY, MCCORMICK, ESTABROOK & COOPER, P.C.

12/05/2022
NJLJ Web

Lindabury, McCormick, Estabrook & Cooper, P.C. would like to announce...


View Announcement ›

ANAPOL WIESS

11/22/2022
TLI Web

ANAPOL WEISS IS PLEASED TO ANNOUNCE THAT ATTORNEY JORDAN SOLARZ HAS JOINED THE FIRM


View Announcement ›