Opinion
Argued May 28, 1963.
October 9, 1963.
Taxation — Mink raising — Selective Sales and Use Tax Act.
1. The raising and breeding of mink does not constitute farming or agriculture within the exempted provisions of the Selective Sales and Use Tax Act of March 6, 1956, P. L. (1955) 1228, § 2(j), as amended. [244]
2. Food that is consumed by mink is not resold, as that term is used in the Selective Sales and Use Tax Act, § 2(h)(2), upon the sale of the pelt by the mink raiser. [244]
Before BELL, C. J., MUSMANNO, JONES, COHEN, EAGEN, O'BRIEN and ROBERTS, JJ.
Appeal, No. 31, May T., 1963, from judgment of Court of Common Pleas of Dauphin County, No. 111 Commonwealth Docket, 1960, in case of Commonwealth of Pennsylvania v. Western Pennsylvania Fur Farmers Cooperative Association. Judgment affirmed.
Appeal from sales tax assessment. Before KREIDER, J.
Order entered finding in favor of Commonwealth and against taxpayer, defendant's exceptions overruled and final judgment entered. Defendant appealed.
William H. Wood, with him Leon D. Metzger, Charles G. Hasson, and Hull, Leiby and Metzger, for appellant.
Edward T. Baker, Deputy Attorney General, with him Walter E. Alessandroni, Attorney General, for Commonwealth, appellee.
The court below determined that the raising and breeding of mink does not constitute farming or agriculture within the exemptive provisions of Section 2(j) of the Selective Sales and Use Tax Act of March 6, 1956, P. L. (1955) 1228, as amended, 72 P. S. § 34032(j); and that food that is consumed by the mink is not resold as that term is used in Section 2(h)(2), 72 P. S. § 3403-2 (h)(2) of the Act upon the sale of the pelt by the mink raiser.
Judgment affirmed.