Northwood Construction Co. v. Township of Upper Moreland

OPINION

Justice NIGRO.

We granted allowance of appeal in this case to consider whether the Commonwealth Court erred in concluding that Appellee Township of Upper Moreland (the “Township”) could impose a Business Privilege Tax (“BPT”) on 100% of the gross receipts of Appellant Northwood Construction Company (“Northwood”), which is located in the Township but performs a substantial amount of work outside of the Township. For the following reasons, we conclude that the court erred insofar as it found that the Township’s taxation of receipts generated from Northwood’s out-of-state work did not…