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Navigating Pennsylvania’s Tax Appeals Process - Updated September 2014

Pennsylvania’s tax appeal system has long been criticized as very complicated, expensive and lacking impartiality. Several years ago, the PA Chamber, the PA Bar Association and other interested groups were able to work with...more

10/1/2014 - Client Services Tax Appeals

PA Tax Law News - September 2014

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

9/16/2014 - Apportionment Audits Foreign Entities Franchise Taxes Limited Partnerships Rulemaking Process Tax Revenues UDITPA

PA Appeal Systems Changes Update

It has now been over a year since Pennsylvania’s General Assembly enacted major changes to Pennsylvania’s tax appeals process, and roughly five months since the new structure for the Board of Finance and Revenue was...more

9/11/2014 - "process Appeals Tax Appeals

Sales Factor Sourcing of Services & Intangibles

We still are waiting for the Pennsylvania Department of Revenue (the “Department”) to publish official guidance on the apportionment changes made by Act 52 of 2013. Effective for tax years beginning after December 31, 2013,...more

9/9/2014 - Department of Revenue Franchise Taxes Intangibles State Taxes

Hotel Tax Increases and Philadelphia Cigarette Tax

At this writing, a bill authorizing certain counties to impose or increase their hotel taxes remains pending before the Pennsylvania House for concurrence on Senate amendments. Authorization of a local option Cigarette Tax...more

7/16/2014 - Hospitality Industry Hotels Occupancy Tax Pending Legislation Public Schools

PA Budget - Minor Tax & Escheat Impacts

On June 30th, the Pennsylvania House and Senate adopted a budget for FY 2014-15 which requires no major tax increases. The Governor signed the budget and accompanying Fiscal Code bill on July 10th, after making several line...more

7/14/2014 - Escheat State Budgets State Taxes

PA Tax Law News - Spring 2014

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

6/2/2014 - Corporate Taxes Income Taxes Property Tax Revenue SALT State Taxes

Exemption for Construction of Water and Sewer Lines

The PA Department of Revenue has renewed a ruling that a contractor may claim exemption for certain items installed in the construction of water and sanitary sewer lines for a private developer where the sewer lines will be...more

5/30/2014 - Contractors Exemptions Municipalities Real Estate Development Sewer Systems Subcontractors Utilities Sector Water Water Supplies

PA Senators Continue Pushing to Replace School Property Taxes with Expanded Personal Income & Sales Taxes - May 2014

On April 30th the Pennsylvania Senate’s Finance Committee held a hearing on S.B. 76 which would eliminate school district property taxes in Pennsylvania. The bill would replace the lost revenues: (a) by boosting the...more

5/29/2014 - Legislative Agendas Legislative Committees Public Schools Sales & Use Tax School Districts State Taxes Tax Exemptions Tax Rates Tax Revenues

OUCH! Do PA Revenue Shortfalls Foretell PA Tax Increases?

After April General Fund revenues painfully fell short of April 2013 revenues, and well short of the official revenue forecast, Pennsylvania’s year-to-date General Fund shortfall now exceeds $400 million and is forecast to...more

5/28/2014 - State Budgets Tax Rates Tax Revenues

Local Business Privilege Taxes Limited

Governor Corbett has signed legislation (H.B. 1513, Act 42 of 2014) which establishes a threshold for local business privilege taxation and precludes double taxation. ...more

5/28/2014 - Business Taxes Double Taxation Small Business

PA Senators Pushing to Replace School Property Taxes with Expanded Personal Income and Sales Taxes

A number of Pennsylvania State Senators continue to push for legislation to eliminate school district property taxes in Pennsylvania. They would replace the lost revenues by increasing the statewide Personal Income Tax rate...more

4/22/2014 - Exemptions Income Taxes NAICS Property Tax Public Schools Sales & Use Tax School Districts

PA Tax Law News - February 2014

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

2/24/2014 - Franchise Taxes Franchises Fuel Tax Oil & Gas State Taxes

PA Tax Law News - February 2014: PA Governor's Budget Proposal Preserves Capital Stock/Franchise Tax Phase-out

Pennsylvania Governor Tom Corbett has proposed a FY2014-15 state budget that includes no new taxes and no mainstream tax increases. This would preserve the phase-out of the Capital Stock and Franchise Taxes on the...more

2/19/2014 - State Budgets Tax Rates

PA Tax Law News -- December 2013

In This Issue: Fuel Taxes Increased to Solve Transportation Funding Shortfall; PA Supreme Court Upholds Rejection of Township Business Privilege Tax; Unclaimed Property - Challenge to Delaware’s Auditing Procedures;...more

12/13/2013 - Audits Business Privilege Tax Contaminated Properties Contractors Environmental Assessments Exempt Organizations Mining Property Damage Purchase Price Repairs Sales & Use Tax Tractor-Trailers Unclaimed Property

PA Tax Law News -- December 2013: Board of Finance and Revenue Changes Awaited

As this issue went to press we awaited official announcement of the Governor’s two nominees, and the State Treasurer’s designee, to the Board of Finance and Revenue. The Board was reconstituted by Act 52 of 2013 (see article...more

12/12/2013 - Confirmation Proceedings Department of Revenue Ex-Parte Communications Nominations Proposed Regulation Tax Appeals Witness Statements

PA Tax Law News: December 2013 -- Sales Tax - Mine Site Preparation

On November 15th, the Pennsylvania Department of Revenue updated and reissued Sales and Use Tax Bulletin 2012-01, addressing sales and use tax issues with respect to drilling site preparation in the Marcellus Shale. As...more

12/11/2013 - Mining Property Tax Sales & Use Tax

PA Tax Law News -- December 2013: Fuel Taxes Increased to Solve Transportation Funding Shortfall

After years of effort by multiple administrations and after overcoming difficult political hurdles in the Pennsylvania House of Representatives, the Commonwealth has finally addressed its steadily worsening transportation...more

12/9/2013 - Department of Transportation Fuel Tax State Taxes

PA Tax Law News -- September 2013

In This Issue: Commonwealth Court Denies Manufacturing Exclusion to Service Provider; PA Telecom Gross Receipts Litigation Finally Moving; Philadelphia Property Owners Take Notice! Reassessment Appeal Deadline...more

9/12/2013 - Corporate Taxes Exclusions Exemptions Gross Receipts Manufacturers Medical Devices Property Owners Property Tax Tax Credits

PA Tax Law News -- September 2013: PA Issues On Appeal – Corporate Taxes

Under Pennsylvania’s tax appeals system, many issues are not resolved at audit or before the Department’s Board of Appeals and the Board of Finance and Revenue, resulting in numerous appeals to the Commonwealth Court. In...more

9/11/2013 - Apportionment Franchise Taxes Income Taxes Tax Appeals Tax Rates Tax Reform

PA Tax Law News -- September 2013: PA Business Taxes Rank Mid-Pack

A recent report compiled by Ernst & Young LLP for the Council on State Taxation (“COST”) provides some interesting tax statistics concerning Pennsylvania business taxes. The report is based on FY 2012 data....more

9/10/2013 - Business Taxes Corporate Taxes Tax Rates

PA Tax Law News -- September 2013: PA Telecom Gross Receipts Litigation Finally Moving

For several years, cases have been piling up in anticipation that Verizon Pennsylvania, Inc. and other taxpayers would be arguing lead cases challenging the application of Pennsylvania’s Gross Receipts Tax to various types of...more

9/6/2013 - Complex Litigation Gross Receipts Income Taxes Telecommunications

PA Tax Law News -- July 2013

In This Issue: PA Capital Stock/Franchise Tax Phase-Out Deferred; PA Board of Finance and Revenue Reconstituted as Independent Tax Tribunal; Annual PA Property Valuation Appeals Due Soon; Telecom Gross Receipts Tax...more

7/16/2013 - Franchise Taxes Gross Receipts Tax Property Valuation Tax Reform

Telecom Gross Recipts Tax Decision Issued

In a decision just issued as this newsletter was going to press, the Commonwealth Court has ruled that charges for private lines and for directory assistance are subject to Pennsylvania’s Gross Receipts Tax on...more

7/15/2013 - Corporate Taxes Gross Receipts Telecommunications

PA Board of Finance and Revenue Reconstituted as Independent Tax Tribunal

Effective April 1, 2014, Pennsylvania’s Board of Finance and Revenue will be reconstituted with independent voting members and other improved procedures. (HB 465) This is a change we and many other practitioners, as well as...more

7/11/2013 - Board of Directors Department of Revenue Ex-Parte Communications Voting Powers

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