In a long-awaited decision, the Pennsylvania Supreme Court recently held in Synthes USA HQ, Inc. v. Commonwealth, 11 MAP 2021, that service providers were required to apportion receipts based on the location where the...more
In February, the City of Philadelphia published FAQs regarding expiration of the temporary nexus waiver that had been in place during the COVID-19 pandemic. During the pandemic, the City had temporarily waived its legal...more
There has been a flurry of litigation in recent years involving taxpayer challenges to the constitutionality of Pennsylvania’s statutory cap on net loss carryover (“NOL”) deductions for tax years prior to 2017. First came...more
The Pennsylvania Supreme Court recently reversed a 2014 Commonwealth Court decision in which the Commonwealth Court had ruled that the Local Tax Enabling Act (“LTEA”) bars local taxing jurisdictions from imposing business...more
If you do business with out-of-state customers, does your business have nexus with the states where those customers are located? If your answer is, “I don’t know what ‘nexus’ means,” you could be in for an unpleasant...more
10/29/2015
/ Economic Presence Nexus ,
Income Taxes ,
Independent Contractors ,
Internet Retailers ,
Nexus ,
Out-of-State Companies ,
Sales & Use Tax ,
Sales Tax ,
SCOTUS ,
State Taxes ,
Voluntary Disclosure ,
Websites
Several Pennsylvania appellate court decisions in recent years have made it more important than ever for IFTA licensees to strictly comply with IFTA documentation requirements. The fact that a company actually pays taxes on...more
When the Department of Revenue transitioned trust fund taxes to its “new” integrated computerized tax system last November, it temporarily suspended the issuance of responsible party assessments. In its most recent PA Tax...more
9/24/2015
/ Business Ownership ,
C-Suite Executives ,
Corporate Officers ,
Department of Revenue ,
Employees ,
Personal Liability ,
Responsible Party ,
Sales Tax ,
Tax Appeals ,
Trust Funds ,
Withholding Tax
Delaware has developed a reputation for being very aggressive in its unclaimed property auditing procedures through the use of third-party contract auditors. Several appeals filed in federal court challenging Delaware’s...more
In a Corporate Net Income Tax (“CNI”) appeal filed by Nextel Communications of the Mid-Atlantic, Inc. (“Nextel”), the Commonwealth Court will consider whether Pennsylvania’s statutory cap on net operating loss (“NOL”)...more
On March 3rd, when Governor Wolf submitted his budget and tax proposals for FY 2015-16, it was widely understood that the Sales & Use Tax Manufacturing Exclusion would be retained. What was not said was that he would...more
In Inheritance Tax Bulletin 2015-01 and Realty Transfer Tax Bulletin 2015-01, issued on February 25, 2015, the PA Department of Revenue announced its policy concerning same-sex marriages and the impact of the May 20, 2014...more
The deadline for filing a 2014 Abandoned and Unclaimed Property Report with the Pennsylvania Treasury Department is April 15. Major changes were made to PA's Disposition of Abandoned and Unclaimed Property Act (the...more
In This Issue:
- Recent PA Sales Tax Guidance Concerning Natural Gas and Other Mining Activities
- Focus on Pennsylvania Corporate Taxes
- Application and Sale of Restricted Tax Credits
-...more
The Pennsylvania Department of Revenue has issued detailed rules for the application and sale of various Pennsylvania tax credits. Corporation Tax Bulletin 2014-04 replaces Corporation Tax Bulletin 2011-03. The Bulletin...more
In This Issue:
- Sales Factor Sourcing of Services & Intangibles
- Nonresident Limited Partners Liable for Personal Income Tax
- PA Appeal Systems Changes Update
- Personal Responsibility for...more
Under Pennsylvania law, there are important exceptions to the general rule that officers, employees and owners of a corporation or limited liability company have no personal liability for the business’s unpaid tax...more
On June 2, 2014, the Court of Common Pleas of Blair County ruled that a 2007 Resolution enacted by the Altoona Area School District ("AASD"), which purported to eliminate a tax exclusion for gross receipts attributable to...more
As we noted in our last newsletter, the deadlines for property assessment appeals are looming. Deadlines for these appeals vary by county, but most are either August 1 or September 1, so now is the time to analyze your...more
In This Issue:
- OUCH! Do PA Revenue Shortfalls Foretell PA Tax Increases?
- County Property Assessment Appeals Deadlines Approaching!
- McNees Attorneys Goodman and Varner Author 2014 Edition of Assessment Law...more
Pennsylvania’s Corporate Net Income Tax statute permits taxpayers with net losses to carry the losses over to future tax years. See 72 P.S. § 7401(3)4.(b), (c)(2)(A). However, the amount of the net loss deduction that may...more
In 2013, the Pennsylvania Department of Revenue implemented a “modernized” computer system for processing corporate tax returns and maintaining corporate tax accounts for Capital Stock Tax, Foreign Franchise Tax, Corporate...more
In This Issue:
PA Governor's Budget Proposal Preserves Capital Stock/Franchise Tax Phase-out; Shopping Guides and Inserts; Documentation Requirements for Sales of Fuel Oil; Property Tax Notes; and PA Issues on Appeal -...more
In our last issue of PA Tax Law News, we published the first part of a list of Sales and Use Tax issues recently raised in tax appeals filed with the Commonwealth Court. This list is intended to help readers identify issues...more
The Department of Revenue has ruled that the purchase, by the distributor, of certain shopping guides and advertising inserts for such guides are subject to Pennsylvania Sales and Use Tax. The shopping guides at issue are...more
For sales tax purposes, fuel vendors are required to obtain valid exemption certificates for all exempt nonresidential sales of fuels that are not subject to fuel taxes. Although the residential use of fuel is not subject to...more