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A+ Printing, Inc. v. City of Altoona

Order reversing City's denial of an exemption from its business privilege tax affirmed; the evidence established that plaintiff printing company was engaged in manufacturing within the basic meaning of the Local Tax Enabling Act because it took basic materials and gave them new identity as bound and printed publications traceable to the producer.

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Submitted: May 8, 2001

The City of Altoona appeals the order of the Court of Common Pleas of Blair County that reversed the City’s denial of an exemption from its business privilege tax. The trial court concluded that A+ Printing is a manufacturer within the meaning of Section 2(4) of The Local Tax Enabling Act (LTEA),*fn1 which denies local taxing authorities the authority to levy, assess, and collect taxes on any privilege, act or transaction related to the business of manufacturing.

A+ Printing is engaged in commercial printing. Ninety to ninety-five percent of its business involves the production of catalogs, brochures, reports, carbon forms, and programs. *fn2 Production includes design, layout, and typography; the making of printing plates; printing onto paper, which may then be folded, cut, and bound. Five to ten percent of A+ Printing’s business is the printing of cards, letterhead, and business envelopes.

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