Pa. Tax Talk: Takeaways From 2 Commonwealth Court Rulings

Law360 (May 27, 2021, 2:33 PM EDT) -- The Commonwealth Court of Pennsylvania recently issued two state and local tax decisions: one a taxpayer win, the other a taxpayer loss. However, taxpayers and practitioners should take note of both decisions and their potential impact.

Nonprofits Not Subject to City's Business Privilege Tax

First, in Good Shepherd Rehabilitation Network Inc. v. City of Allentown,[1] the Commonwealth Court upheld a trial court decision denying a city's attempt to impose its business privilege tax upon a nonprofit related to alleged profit-generating activities in the city. Good Shepherd is a Section 501(c)(3) tax-exempt organization located in the city of Allentown.

It holds a...

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