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

Supreme Court of Pennsylvania

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

182 A.3d 994

CourtSupreme Court of Pennsylvania

DecidedMarch 21, 2018

Docket750 MAL 2017 (Granted)

StatusPublished

Cited by2 cases

This text of 182 A.3d 994 (S&H Transp., Inc. v. City of York) is published on Counsel Stack Legal Research, covering Supreme Court of Pennsylvania primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

S&H Transp., Inc. v. City of York, 182 A.3d 994 (Pa. 2018).

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Opinion

PER CURIAM

AND NOW, this 21st day of March, 2018, the Petition for Allowance of Appeal is GRANTED, LIMITED TO the issues set forth below. Allocatur is DENIED as to the remaining issue. The issues, as stated by Petitioner, are:

1. Whether a freight broker is permitted to exclude freight delivery charges, to which the broker has no right to retain but rather utilizes solely for the purposes of purchasing transportation services for its customers, from its taxable gross receipts under the City of York's Business Privilege and Mercantile Tax Ordinance?

2. Whether a municipality may rely on more narrowly tailored exclusionary language contained in the Local Tax Enabling Act, 53 P.S. 5924.101 et seq., to interpret and enforce a more broadly worded exclusion contained in the municipalities ordinances?

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PER CURIAM

AND NOW, this 21st day of March, 2018, the Petition for Allowance of Appeal is GRANTED, LIMITED TO the issues set forth below. Allocatur is DENIED as to the remaining issue. The issues, as stated by Petitioner, are:

1. Whether a freight broker is permitted to exclude freight delivery charges, to which the broker has no right to retain but rather utilizes solely for the purposes of purchasing transportation services for its customers, from its taxable gross receipts under the City of York's Business Privilege and Mercantile Tax Ordinance?

2. Whether a municipality may rely on more narrowly tailored exclusionary language contained in the Local Tax Enabling Act, 53 P.S. 5924.101 et seq., to interpret and enforce a more broadly worded exclusion contained in the municipalities ordinances?

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Bluebook (online)

182 A.3d 994, Counsel Stack Legal Research, https://law.counselstack.com/opinion/sh-transp-inc-v-city-of-york-pa-2018.

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