PA Notes - September 22, 2011

more+
less-

In This Newsletter:

Pennsylvania Sales and Use Tax Ruling

No. SUT-06-014 (July 20, 2011)....

Pennsylvania Corporation Tax Bulletin

No. 2011-2 (July 20, 2011).....

Lebanon Valley Farmers Bank v. Commonwealth

No. 698 F.R. 2005 (Aug. 4, 2011).....

Lebanon Valley Farmers Bank v. Commonwealth

No. 698 F.R. 2005 (Aug. 4, 2011).....

Appeal of Collegium Charter School

No. 2354 C.D. 2010 (July 26, 2011).....

Excerpt from Pennsylvania Sales and Use Tax Ruling No. SUT-06-014 (July 20, 2011).

The Pennsylvania Department of Revenue has reissued its 2006 ruling regarding the provision of computer consulting and programming services. Such services are nontaxable in Pennsylvania unless they are provided as “help supply” services. Under the ruling, computer consulting and programming services remain nontaxable so long as the vendor’s employees that provide the service remain under the control of the vendor, not the customer. The presence in the service contract of a specified deliverable or finished product also supports a finding that the service is nontaxable, as help supply service arrangements typically do not have such requirements.

Please see full article below for more information.

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

Written by:

Published In:

Tax

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

Don't miss a thing! Build a custom news brief:

Read fresh new writing on compliance, cybersecurity, Dodd-Frank, whistleblowers, social media, hiring & firing, patent reform, the NLRB, Obamacare, the SEC…

…or whatever matters the most to you. Follow authors, firms, and topics on JD Supra.

Create your news brief now - it's free and easy »

CONNECT

McNees Wallace & Nurick exists to provide professional services of superior value which exceed our... View Profile »


Follow McNees Wallace & Nurick LLC:

Reporters on Deadline

All the intelligence you need, in one easy email:

Great! Your first step to building an email digest of JD Supra authors and topics. Log in with LinkedIn so we can start sending your digest...

Sign up for your custom alerts now, using LinkedIn ›

* 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.
×
Loading...
×
×