Finally, I’ve found someone who loves coupons more than my mother-in-law! Mr. Myers made three separate purchases from BJ’s Wholesale Club; twice he purchased one item, and once, he bought six items. Each receipt showed that every purchased item was taxable. And he used a coupon for each transaction. He sought refunds for excess sales tax paid because he was taxed for the total price of the goods purchased before the discounts. After a panel of the Commonwealth Court ruled that Mr. Myers was entitled to the refund he sought, both the Commonwealth and BJ’s file exceptions, thus triggering en banc review. The en banc panel affirmed. The Court held that Mr. Myers satisfied his burden under 61 Pa. Code. ยง 33.2 because he could establish that the goods purchased were taxable, and the discount was “on the spot.”