Have You Filed Your Gross Receipts Tax Refund Claims?


If your company pays Pennsylvania Gross Receipts Tax and you have not recently filed assessment appeals and/or protective refund claims, you should consider doing so immediately! Pending court appeals and a recent Pennsylvania Department of Revenue bulletin highlight a number of issues that you should be keeping in your sights and which you should be addressing through assessment appeals and refund petitions.

Subject to certain limited exceptions, Pennsylvania imposes tax on gross receipts “received” from, among other things:

* Telephone messages transmitted wholly within the state

* Telephone messages transmitted in interstate commerce, originating or terminating in PA and billed to a PA service address

* Mobile telecommunications service messages sourced to PA under 4 U.S.C. § 117

* Sales of electric energy within PA

Please see full article below for more information.

LOADING PDF: If there are any problems, click here to download the file.

DISCLAIMER: Because of the generality of this update, the information provided herein may not be applicable in all situations and should not be acted upon without specific legal advice based on particular situations.

© McNees Wallace & Nurick LLC | Attorney Advertising

Written by:


McNees Wallace & Nurick LLC on:

Readers' Choice 2017
Reporters on Deadline

"My best business intelligence, in one easy email…"

Your first step to building a free, personalized, morning email brief covering pertinent authors and topics on JD Supra:

Sign up to create your digest using LinkedIn*

*By using the service, you signify your acceptance of JD Supra's Privacy Policy.

Already signed up? Log in here

*With LinkedIn, you don't need to create a separate login to manage your free JD Supra account, and we can make suggestions based on your needs and interests. We will not post anything on LinkedIn in your name. Or, sign up using your email address.