S & H Transport, Inc. v. City of York

Supreme Court of Pennsylvania
S & H Transport, Inc. v. City of York, 111 A.3d 169 (Pa. 2015)
631 Pa. 293
Per Curiam

S & H Transport, Inc. v. City of York

Opinion

ORDER

PER CURIAM.

AND NOW, this 10th day of March, 2015, the Petition for Allowance of Appeal is GRANTED. The issues, as stated by petitioner are:

(1) Whether the City [of York] may include, in its tax assessment on [Petitioner], gross receipts from freight-brokerage services provided to entities engaged in public utility services that are exempt from the City’s Business Privilege Tax because those entities are regulated by the Pennsylvania Public Utility Commission?

(2) Whether entities whose rates were once, but are no longer, regulated by the Pennsylvania Public Utility Commission still enjoy the exemption from Municipal taxation articulated in 53 P.S. § 6924.301.1(f)(2)?

Reference

Full Case Name
S & H TRANSPORT, INC., Petitioner v. CITY OF YORK, Respondent
Cited By
1 case
Status
Published