The court held that the taxpayer, a freight broker, could deduct freight and delivery charges, which it received from its customers and remitted to third-party delivery providers, from gross receipts before calculating a city’s business privilege tax. A local regulation provides an exemption for freight delivery or transportation charges “paid by the seller for the purchaser.” The court rejected the city’s argument that the freight broker was not a “seller” eligible for the exemption, because the broker only procured services, but did not sell goods. Instead, the court held that the term “seller” could be read broadly to encompass the freight broker’s activities. The court noted that the exemption regulation was ambiguous and construed it in favor of the taxpayer. S&H Transport, Inc. v. City of York, 210 A.3d 1028 (2019)
