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
In a case decided late last month, Comptroller of the Treasury v. Gore Enterprise Holdings, Inc. and Future Value, Inc., Nos. 1696 and 1697 (January 24, 2013), the Maryland Court of Special Appeals held that patent royalties...more
2/15/2013 - Comptroller of the Treasury v. Gore Enterprise Holdings Inc. Intangible Holding Company Interest Income License Agreements Parent Corporation Patent Royalties Patents Subsidiaries Tax Assessment Unitary Business Unitary Business Principle
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
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