S & H Transport, Inc. v. City of York

*600OPINION BY

President Judge PELLEGRINI.

The City of York (City) appeals from an order of the Court of Common Pleas of York County (trial court) finding that S & H Transport, Inc. (S & H) was exempt from the City’s business-privilege and mercantile tax (BPT) under Section 301.1 of the Local Tax Enabling Act (Act), Act of December 31, 1965, P.L. 1257, as amended, 53 P.S. § 6924.301.1.1 For the following reasons, we reverse the trial court’s order and remand the case for further proceedings.

S & H is a Pennsylvania corporation headquartered in the City which renders freight-brokerage services by…