A+ Printing, Inc. v. City of Altoona

COLINS, Judge.

The City of Altoona appeals the order of the Court of Common Pleas of Blair County that reversed the City’s denial of an exemption from its business privilege tax. The trial court concluded that A+ Printing is a manufacturer within the meaning of Section 2(4) of The Local Tax Enabling Act (LTEA),1 which denies local taxing authorities the authority to levy, assess, and collect taxes on any privilege, act or transaction related to the business of manufacturing.

A+ Printing is engaged in commercial printing. Ninety to ninety-five percent of its business involves the production of…