Although most paper goods are taxable under Pennsylvania's sales tax code, toilet tissue is listed as a nontaxable item by the state Department of Revenue.

Bach told the Pittsburgh Post-Gazette she was overcharged for the item at the same store twice before she filed the small claims suit last month in district court in Monroeville.

She is seeking $100 in damages plus court costs for the alleged violation of the state's Unfair Trade Practices and Consumer Protection Law. Under the law, plaintiffs can sue for the amount of the damages or $100, whichever is greater, said Bach, of Murrysville.

A Kmart spokesman did not immediately return a call seeking comment Friday.

Kmart stores are operated by Illinois-based Sears Holdings Corp.

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Information from: Pittsburgh Post-Gazette, http://www.post-gazette.com