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 Approaching; PA Business Taxes Rank Mid-Pack; Upcoming Seminars - Join Us!; and PA Issues On Appeal – Corporate Taxes.
Excerpt from 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 manufacturing exclusion for Sales and Use Tax purposes. The Court affirmed the Board of Finance and Revenue’s denial of a refund claim filed by Tristan Radiology Specialists, P.C. (“Taxpayer”) for tax paid on such equipment. We expect the Taxpayer to appeal the Commonwealth Court’s decision in this case.
Please see full issue below for more information.
Firefox recommends the PDF Plugin for Mac OS X for viewing PDF documents in your browser.
We can also show you Legal Updates using the Google Viewer; however, you will need to be logged into Google Docs to view them.
Please choose one of the above to proceed!
LOADING PDF: If there are any problems, click here to download the file.
Topics: Corporate Taxes, Exclusions, Exemptions, Gross Receipts, Manufacturers, Medical Devices, Property Owners, Property Tax, Tax Credits
Published In: General Business Updates, Communications & Media Updates, Residential Real Estate Updates, Tax Updates
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