This direct appeal to the Pennsylvania Supreme Court centered on the efforts of Appellee John Myers to obtain a refund of 38 cents in sales tax he paid on purchases he made with redeemed coupons at BJ’s Wholesale Club, Inc. Accordingly, the Court affirmed the order of the Commonwealth Court remanding this case to the Board of Finance and Revenue for calculation and issuance of a tax refund by the Department to Synthes for the 2011 tax year. After review, the Pennsylvania Supreme Court concluded the Commonwealth Attorneys Act permitted the OAG to take a position on behalf of the Commonwealth that was inconsistent with the position adopted by the Department, but the Court ultimately rejected the OAG’s reading of the relevant tax provision in favor of the interpretation presented by the Department. The two issues presented were: (1) does the Pennsylvania Office of the Attorney General (“OAG”) have the authority to represent the Commonwealth in this litigation, where it asserted an interpretation of the relevant tax provision contrary to the reading forwarded by the Pennsylvania Department of Revenue (“Department”) and (2) whether the allocation of a corporation's sales of services between Pennsylvania and other states for purposes of calculating the corporation’s income that was taxable in Pennsylvania. ![]() should apportion its income between Pennsylvania and other states in order to calculate its Pennsylvania corporate net income tax. This case centered upon how Appellee Synthes USA HQ, Inc.
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