Legal Opinion
Ohiopyle Prints v. Uniontown Area School District
Commonwealth Court of Pennsylvania
Decided June 27, 1995PublishedCited by 4 opinions
1Opinion of the Court
DOYLE, Judge.
Uniontown Area School District (District) appeals an order of the Court of Common Pleas of Fayette County, which denied the District’s motion for post-trial relief and *673held that Ohiopyle Prints (Taxpayer) was exempt from the District’s mercantile tax.
Taxpayer is a partnership, located in the District, engaged in the business of printing designs and wording on ready-made clothing, such as T-shirts, sweat shirts, and underwear, and then selling that merchandise to retailers. Taxpayer develops the artwork which, through the use of computers, is refined into screens and plates; the…
2Cases cited6 opinions
- Philadelphia School District v. Parent Metal Products, Inc.Supreme Court of Pennsylvania · 1961
- Bindex Corp. v. City of PittsburghSupreme Court of Pennsylvania · 1984
- Tucker v. City of PittsburghSupreme Court of Pennsylvania · 1984
- City of Pittsburgh v. Pittsburgh Press Co.Commonwealth Court of Pennsylvania · 1974
- City of Pittsburgh v. TuckerCommonwealth Court of Pennsylvania · 1983
1 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Mar-Pat Co. v. City of AllentownCommonwealth Court of Pennsylvania · 1997
- Ikon Office Solutions, Inc. v. City of PittsburghCommonwealth Court of Pennsylvania · 2001
- A+ Printing Inc. v. City of Altoona, Pennsylvania Court of Common Pleas, Blair County2000
- A+ Printing, Inc. v. City of AltoonaCommonwealth Court of Pennsylvania · 2001