PA Notes - September 22, 2011


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.

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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.

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