This case involved a freight broker who arranged shipping through a separate but related shipping company.  The firm argued that they were exempt from business privilege tax because the services they contracted for were regulated by the PUC. The PA Supreme Court held that no PUC exemption applied to an entity that is not subject to rate regulation.  The case was remanded to the Common Pleas Court.  

On remand the Common Pleas Court of York County ruled that the taxpayer was entitled to an exclusion for their cost of goods sold.  The city of York appealed the remand decision to the Commonwealth Court and oral argument will be held on September 11, 2017 in Harrisburg.  


S&H vs. York

In December 2015 the PA Supreme Court ruled in favor of Lower Merion Township in it's appeal of this matter.  The Supreme Court decision confirmed that rental properties are not exempted from business privilege taxation by the PA local tax enabling act.  The decision also confirmed the portion of the Commonwealth Court's decision regarding separate licensing for each rental property. 

Fish vs. lower merion


TAX updates


association membership

and local tax updates



The Association offers two levels of membership.  Active membership is open to those who are directly involved in the enforcement of local business taxes working directly for a municipality or municipal authority.  Active members can vote on all Association business and are eligible to hold elected office.  Associate members receive all member benefits but are ineligible to vote or hold elected office.  Under association rules no municipality can have more than two active members however the number of associate members is unlimited. 


Membership is on a calendar year basis and the dues is $50 for Active members and $40 for Associate members. 


2017 Membership Application.pdf