Opinion

The appellant is engaged in the business of breeding, raising and selling “standard bred” harness racing horses, and the providing of breeding' or stud services to others for a consideration.

The case involves appellant’s liability under the Pennsylvania “Selective Sales and Use Tax Act” of March 6, 1956, P. L. (1955) 1228, as amended, 72 PS §3403.1 et seq., for a sales tax on: (1) the “stud fees” received; (2) the sales of tangible personal property occurring in Pennsylvania (supplies used and com sumed by the appellant in the operation of the. business). *236 on which the tax was not paid to the vendor at the time of purchase.

The lower court correctly decided the issues involved, and faultlessly and effectively answered every pertinent question raised by the appellant in this appeal.

Judgment affirmed.