Sugary Drink Tax • Municipal Authority to Impose Tax on Subject of State Tax • Preemption by State and Federal Law • Uniformity Clause
Williams v. City of Phila., PICS Case No. 17-1008 (Pa. Commw. June 14, 2017) Wojcik, J. (44 pages).
City’s sugary drink tax was not double-tax prohibited by Sterling Act where tax was calculated on volume basis and imposed upon distributors, as opposed to state tax on retail sales imposed upon consumers. Order of the trial court affirmed.
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