In a 5-4 decision, the U.S. Supreme Court ruled that out-of-state online retailers can be held responsible for collecting use tax from their customers without having a physical presence in the state. South Dakota v. Wayfair,...more
6/28/2018
/ Appeals ,
Commerce Clause ,
Constitutional Challenges ,
Internet Retailers ,
Interstate Commerce ,
Out-of-State Companies ,
Physical Presence Test ,
Quill ,
Reversal ,
Sales & Use Tax ,
SCOTUS ,
South Dakota v. Wayfair ,
Substantial Nexus
A panel of the Commonwealth Court of Pennsylvania held that a taxpayer that did not file post-trial motions waived all issues on appeal. M.C.& P.K. Lees, Inc. v. W.R. Capenos, 215 Pa. Commw. LEXIS 282. The purchaser at a tax...more
The Commonwealth Court of Pennsylvania held that a trial court correctly held that a charitable exemption in Allegheny County begins only on the next assessment day, not when the property was acquired. Global Links v....more
A panel of a Commonwealth Court held that a mortgagee is not an aggrieved party for purposes of standing to take an appeal of the assessment of real property. Mountain Manor Development Company LP v. Monroe County Board of...more
A panel of the Commonwealth Court held that a pro se taxpayer waived all issues on appeal because he failed to comply with the lower court’s order directing him to file a statement of matters complained of on appeal. City of...more
A panel of the Commonwealth Court modified an order of the Monroe County Court of Common Pleas that quashed certain real estate assessment appeals filed on a consolidated basis, but permitted the property owners to file...more