Ikon Office Solutions, Inc. v. City of Pittsburgh

COLINS, Judge.

The City of Pittsburgh appeals the order of the Court of Common Pleas of Allegheny County sustaining Ikon Office Solutions’ statutory appeal of the City Treasurer’s denial of its request for refund of business privilege taxes for the tax years 1993 through 1997. Ikon contends that it is not subject to the City’s business privilege tax because its activities constitute manufacturing within the meaning of Section 2(4) of The Local Tax Enabling Act (LTEA).1

Aleo Office Systems, renamed Ikon Office Solutions, and doing business as Nigh-tRider, requested the refund of business…