Case Name: S & H TRANSPORT, INC., Petitioner v. CITY OF YORK, Respondent
Court: Supreme Court of Pennsylvania
Jurisdiction: Pennsylvania
Decision Date: 2015-03-10
Citations: 111 A.3d 169
Docket Number: 
Parties: S & H TRANSPORT, INC., Petitioner v. CITY OF YORK, Respondent.
Judges: 
Reporter: West's Atlantic Reporter, Third Series
Volume: 111
Pages: 169–169

Head Matter:
S & H TRANSPORT, INC., Petitioner v. CITY OF YORK, Respondent.
Supreme Court of Pennsylvania.
March 10, 2015.

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)?