Daniel Dixon

Daniel Dixon

Reed Smith

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Pennsylvania Tax Developments - A Reed Smith Quarterly Update: July 2015

This is a brief update on recent Pennsylvania tax developments. Amended Return “Trap”—Court Holds That Amended Return Was Not a Petition for Refund; Possible Legislative Fix? - On June 9, the Commonwealth Court issued a...more

7/22/2015 - Bank Taxes Corporate Tax Rates Corporate Taxes Exclusions Income Taxes Local Taxes Net Operating Losses PA Supreme Court Pending Legislation Property Tax Rental Income Sales & Use Tax Severance Tax State Budgets Tax Litigation Tax Reform Tax Refunds Telecommunications

Pennsylvania Tax Developments - A Reed Smith Quarterly Update: March 2015

This is a brief update on recent Pennsylvania tax developments. Governor Wolf’s FY16 Budget Proposal—combined reporting and more On March 3, Gov. Tom Wolf (D) presented his first budget address as Pennsylvania’s 47th...more

3/9/2015 - Deficit Reduction State Budgets Tax Reform Tom Wolf

Pennsylvania Tax Developments - A Reed Smith Quarterly Update: November 2014

This is a brief update on recent Pennsylvania tax developments. Does New Governor Mean More Tax Reform? In the recent gubernatorial election, challenger Tom Wolf (D) defeated incumbent Governor Tom Corbett (R)....more

12/1/2014 - Department of Revenue Freight Forwarding Gross Receipts Tax Mining Tax Offsets Oral Argument Public Utility Shipping Tax Exemptions Tax Reform Verizon

April Fools? No Joke, Virginia Law Limiting Addback Exceptions To Be Applied Retroactively for 10 Years

On April 1, 2014, Virginia Governor Terry McAuliffe signed HB 5001. This law imposes severe restrictions on the existing exceptions to intangible expense addback to Virginia taxable income. Specifically, the new law limits...more

4/4/2014 - Income Taxes Royalties

Pennsylvania Tax Developments - A Reed Smith Quarterly Update (February 24, 2014)

This is a brief update on recent Pennsylvania tax developments. It is intended to provide an overview of issues and cases to watch, as well as administrative and legislative developments....more

2/26/2014 - Business Taxes Department of Revenue Future Tax Treatment Impact Fees Mergers Neiman Marcus Retailers Sales & Use Tax Tax Credits Tax Refunds Trusts

Virginia Adopts Narrow Definition of “Royalty” for Purposes of its Intangible Expense Add-Back

In a recent ruling, the Virginia Department of Taxation determined that payments made by a taxpayer to an affiliated corporation were not "royalty" payments and should not have been added back to the taxpayer’s Virginia...more

12/17/2013 - Income Taxes Royalties

City of Chicago Expands Lease Tax Base to Include Perpetual Software Licenses—City Continues to Ignore Its Own Ordinance

On August 6, 2013, the City of Chicago’s Department of Finance revised its June 1, 2004 Personal Property Lease Transaction Tax ("Lease Tax") Ruling #5. The revised ruling, effective September 1, 2013, expands the Lease Tax...more

11/5/2013 - Licenses Local Ordinance Municipalities Software

Virginia Court Denies Best Buy’s Bad Debt Credit, Leaves Hope for Other Retailers

A Virginia circuit court recently held that Best Buy was not entitled to a refund of sales tax remitted to the Virginia Department of Taxation on certain credit card sales....more

5/31/2013 - Bad Debt Best Buy Credit Cards Default Financing Retailers Sales & Use Tax

Reed Smith Marcellus Shale Tax Update - Recycle, Reuse, Reduce Your Tax Burdens

Pennsylvania’s broad mining exemption from sales and use tax also includes an exemption for pollution-control devices that is less well known than the general exemption for mining equipment. The pollution-control exemption...more

5/17/2013 - Fracking Marcellus Shale Mining Pollution Control Sales & Use Tax Tax Exemptions

Reed Smith Marcellus Shale Tax Update – Sales and Use Tax

Using subcontractors does not 'fracture' your exemption from Pennsylvania sales tax - The Pennsylvania Department of Revenue has taken the position that certain equipment used in Pennsylvania fracking operations is...more

1/28/2013 - Fracking Marcellus Shale Mining Sales & Use Tax Subcontractors

Disk or No Disk – Cloud Computing Services Not Taxable In Virginia

If you are located in Virginia and use a cloud computing service, and you (or your cloud provider) received a disk, manual, or other incidental tangible property in connection with your purchase of the service, you may have...more

1/14/2013 - Cloud Computing Sales & Use Tax Software Tangible Property

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