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

Supreme Court of Pennsylvania

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

111 A.3d 169, 631 Pa. 293

Supreme Court of Pennsylvania·Decided March 10, 2015·No. 832 MAL 2014 (Granted)·Published·Cited by 1 cases

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)?

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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)?

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

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