Sharon R. Paxton

Sharon R. Paxton

McNees Wallace & Nurick LLC

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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

Personal Responsibility for PA Tax Assessments

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

9/12/2014 - Business Ownership Corporate Officers Corporate Taxes Employment Tax Fuel Tax Limited Liability Companies Personal Liability Responsible Party Responsible Person Liability Sales & Use Tax

Altoona Business Privilege Tax Expansion Violates Local Tax Reform Act

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

7/17/2014 - Business Privilege Tax Gross Receipts Local Tax Reform Act Tax Reform

Property Appeal Deadlines On Horizon

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

7/16/2014 - Appeals Deadlines Property Tax Property Valuation

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

Net Loss Litigation

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

5/30/2014 - Corporate Taxes Tax Rates

New Corporation Tax Notices and Statements

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

5/29/2014 - Corporate Net Income Corporate Taxes Franchise Taxes Income Taxes Tax Reform

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 Issues On Appeal - Sales and Use Tax (Part 2)

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

2/21/2014 - Department of Revenue Sales & Use Tax State Taxes

PA Tax Law News: February 2014 - Shopping Guides and Inserts

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

2/20/2014 - Advertising Department of Revenue State Taxes

PA Tax Law News - February 2014: Documentation Requirements for Sales of Fuel Oil, Kerosene, Natural Gas and Propane

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

2/20/2014 - Fuel Tax Oil & Gas Required Documentation Sales & Use Tax State Taxes

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: PA Issues On Appeal - Sales and Use Tax (Part 1)

In our last issue of PA Tax Law News, we provided a list of arguments raised in Pennsylvania Corporate Net Income Tax, Capital Stock Tax and Franchise Tax appeals recently filed with the Commonwealth Court. The purpose of...more

12/12/2013 - Advertising Contractors IT Systems Maintenance Manufacturers Office Equipment Repairs Safety Equipment Sales & Use Tax Software

PA Sales Tax Ruling Clarifies Computation of Taxable Purchase Price for Tractor Trailers

The Pennsylvania Department of Revenue has ruled that the Federal excise tax imposed by Section 4051 of the Internal Revenue Code on certain commercial vehicles is not to be included in the taxable purchase price for sales...more

12/10/2013 - Excise Tax Purchase Price Sales & Use Tax Tractor-Trailers

PA Tax Law News -- December 2013: Unclaimed Property - Challenge to Delaware’s Auditing Procedures

Many companies are particularly susceptible to significant unclaimed property exposure in Delaware because holders of property for which the owners’ addresses are unknown generally must report and remit such property to their...more

12/10/2013 - Audits Property Tax Unclaimed Property

Unclaimed Property Reporting - Are You In Compliance?

Most states require the holder of “abandoned” or “unclaimed” property to report (and remit) such property after the expiration of a certain number of years (the “holding period”). These “escheat” laws generally apply to any...more

10/4/2013 - Abandoned Property Audits Due Diligence Escheat Gift-Cards Reporting Requirements Unclaimed Property

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: Commonwealth Court Denies Manufacturing Exclusion to Service Provider

On August 6, 2013, in a case with possible implications for other providers of nontaxable services, Pennsylvania’s Commonwealth Court ruled, en banc, that a medical group’s MRI and CT scan equipment does not qualify for the...more

9/5/2013 - Durable Medical Equipment Exclusions Healthcare Manufacturers Medical Devices

PA Tax Law News -- June 2013

In This Issue: Home Stretch to a PA Budget; PA to Project Vendor Overpayments In Some Audits; Township Business Privilege Tax Rejected; and Pennsylvania Supreme Court Upholds IFTA Liability. Excerpt from Home...more

6/12/2013 - Audits Business Income Business Privilege Tax Business Taxes Franchise Taxes IFTA Overpayment Proposed Legislation Sales & Use Tax State Budgets Tax Returns Vendors

Pennsylvania Supreme Court Upholds IFTA Liability Against Brokerage Company with Inadequate Records

On April 24, 2013, the Pennsylvania Supreme Court affirmed, without opinion, the Commonwealth Court’s decision in R & R Express v. Commonwealth, 37 A.3d 46 (Pa. Cmwlth. 2012). In R & R Express, a three-judge panel of the...more

6/11/2013 - Brokers IFTA Recordkeeping Requirements

Commonwealth Court Addresses Additional IFTA Issues, Including Exclusion of Drilling Rigs

As we reported in earlier editions of PA Tax Law News, the Commonwealth Court issued two decisions last year upholding tax liabilities imposed on motor carriers that failed to comply with IFTA mileage and fuel documentation...more

2/25/2013 - Department of Revenue Drilling Rig Tax Exclusions Fuel Tax IFTA Special Mobile Equipment

PA Supreme Court Invalidates Local “Flat Tax” on Businesses

In Shelly Funeral Home, Inc. v. Warrington Township, 30 MAP 2010 (December 18, 2012), the Pennsylvania Supreme Court reversed a 2010 decision of the Commonwealth Court and held that a business privilege “flat tax” ordinance...more

2/19/2013 - Business Privilege Flat Tax Gross Receipts Local Ordinance Local Tax Reform Act

PA Tax Law News - February 2013

In This Issue: PA Governor Proposes Corporate Tax Cuts; Add-Back Legislation Reintroduced; PA Supreme Court Issues Business/Nonbusiness Income Decision; Philadelphia Property Reassessments; Commonwealth Court Addresses...more

2/15/2013 - Add-Back Legislation Administrative Bank Attachments Appeals Business Income Corporate Taxes Drilling Rig Tax Exclusions Flat Tax Fuel Tax IFTA Non-Business Income Property Tax Reassessments Tax Assessment Valuation

Delaware & New Jersey Abandoned & Unclaimed Property Developments

Delaware VDA’s - Legislation adopted in July 2012 authorizes Delaware’s Secretary of State (as opposed to the State Escheator) to enter into voluntary disclosure agreements with holders of unclaimed property who are...more

12/1/2012 - Abandoned Property Escheat Voluntary Disclosure Agreement

Fuel Tax Update

Motor Fuel Tax Bulletin 2012-01 – Responsibility for Collection and Payment of Alternative Fuels Tax The Department issued Bulletin 2012-01 to remind persons who are, or plan to be, engaged in the sale or use of...more

11/30/2012 - Fuel Tax

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