S & H Transport v. City of York (majority)Annotate this Case
In this appeal, the issue raised for the Supreme Court's review was whether freight brokerage services were excepted from local business privilege taxation1 under the “public utility” exception found in Section 301.1(f)(2) of the Local Tax Enabling Act (“LTEA”), Act of December 31, 1965, P.L. 1257, as amended, 53 P.S. sec. 6924.301.1(f)(2). The Commonwealth Court concluded that S&H Transport was not excepted. The Supreme Court affirmed the Commonwealth Court’s decision because the Supreme Court concluded that the rates of the common motor carriers with whom S&H did business were not fixed and regulated by the Pennsylvania Public Utility Commission, and thus the entire exception was inapplicable.