City of Reading v. J&S Sportswear Inc.

EDENHARTER, S.J.,

Plaintiff, City of Reading, instituted this action for declaratory judgment against defendant, J&S Sportswear Inc., seeking a declaration that it could levy, assess, and collect its business privilege tax on the income of J&S derived from its activities related to production of apparel for women.

The. issue is whether or not J&S is engaged in “manufacturing” and thereby exempt from taxation under the business privilege tax.

The pertinent facts are not in dispute, J&S is a Pennsylvania corporation engaged in activities related to production of apparel for women at its facility…