The Pennsylvania Department of Revenue decided that a taxpayer must collect sales tax on its 2008-2009 fundraisers because these sales activities are frequent and recurring, not isolated. “Isolated sales” are defined as the “infrequent sales of a nonrecurring nature made by a person not engaged in the business of selling tangible personal property….no more than three times or more than a total of 7 days in any 1-calender year.” The taxpayer, a parent-teacher organization, although holding a valid “75” exemption, must collect and remit sales tax because they have scheduled more than three multi-day fundraisers in 2008 and 2009. (Legal Letter Ruling No. SUT-08/019, Pennsylvania Department of Revenue, November 7, 2008)