The Pennsylvania Supreme Court has agreed to address questions regarding the unfair or “deceptive miscollection” of sales tax and the court’s interpretation of the state Unfair Trade Practices and Consumer Protection Law.

In an Oct. 31 order, the high court granted allocatur in the consolidated cases of Garcia v. American Eagle and Garcia v. Foot Locker Retail, limiting arguments to a single issue: “Did the panel’s precedential opinion erroneously hold that the unfair or deceptive miscollection of sales tax does not occur ‘in the conduct of any trade or commerce’ as contemplated by the Unfair Trade Practices and Consumer Protection Law, misinterpreting the statute and opening the proverbial door for all manner of unfair and deceptive practices in connection with the collection of sales tax and other regulatory compliance, a question of first impression and substantial public importance?”