S & H TRANSPORT, INC. v. CITY OF YORK

No. 165 C.D. 2014

102 A.3d 599 (2014)

S & H TRANSPORT, INC., v. CITY OF YORK, Appellant.

Commonwealth Court of Pennsylvania.

Decided October 15, 2014.


Attorney(s) appearing for the Case

Jason R. Sabol , Assistant Solicitor, York, for appellant.

Rees Griffiths , York, for appellee.

BEFORE: DAN PELLEGRINI, President Judge, and BONNIE BRIGANCE LEADBETTER, Judge, and ROBERT SIMPSON, Judge.


The City of York (City) appeals from an order of the Court of Common Pleas of York County (trial court) finding that S & H Transport, Inc. (S & H) was exempt from the City's business-privilege and mercantile tax (BPT) under Section 301.1 of the Local Tax Enabling Act (Act), Act of December 31, 1965...

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