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

OPINION

Justice DONOHUE.

In this appeal, we are asked to determine whether freight brokerage services are excepted from local business privilege taxation 1 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. § 6924.301.1(f)(2). The Commonwealth Court concluded that S&H was not excepted. We affirm the Commonwealth Court’s decision because we conclude that the rates of the common motor carriers with whom S&H does business are not fixed and regulated by the Pennsylvania Public Utility…