Business Privilege Tax • Exemptions • Public Utility Commission Regulation • Carriers
S & H Transp. Inc. v. York, PICS Case No. 16-0715 (Pa. May 25, 2016) Donohue, J. (17 pages).
Commonwealth court correctly held that freight broker could not benefit from the exceptions from local taxation in §301.1(f)(2) of the Local Tax Enabling Act (LTEA) because those exceptions applied only if a common carrier’s rates and services were regulated by the Public Utility Commission (PUC). Affirmed.