The end of May in the Volunteer State means three things: the Cicadas are out in full force, it’s the beginning of summer break, and alcoholic beverage manufacturers need to renew their brands and varieties with the...more
March 23, 2020 - Governor Kay Ivey issues a third supplemental state of emergency postponing the 4/15 tax deadline to 7/15/20 for the following taxes: - Individual income tax - Corporate income tax - Financial institutions...more
Alabama local governments are combatting revenue losses and concomitant budget issues primarily because of the loss of their sales tax base to online sellers and because of their citizens’ demand for more or increasingly...more
Although every LLC, limited partnership or other pass-through entity doing business in Alabama, and even those simply organized under Alabama law, are subject to an annual business privilege tax (BPT), certain entities can...more
Franchisors collect weekly or monthly "franchise fees." In many cases, fees are for particular services, such as marketing assistance or IT support. In franchising, the parties may be in any number of different states: for...more
A panel of the Commonwealth Court unanimously held that a local Business Privilege Tax (BPT) imposed on fees paid by Pennsylvania 7-Eleven franchisees to 7-Eleven’s regional office in the township was unconstitutional because...more
The Ohio Supreme Court has ruled that the Ohio Commercial Activity Tax is a business privilege tax and that the physical presence requirement articulated by the U.S. Supreme Court in Quill does not limit Ohio’s ability to...more
The Pennsylvania Supreme Court recently reversed a 2014 Commonwealth Court decision in which the Commonwealth Court had ruled that the Local Tax Enabling Act (“LTEA”) bars local taxing jurisdictions from imposing business...more
The Alabama Department of Revenue (ADOR) currently provides a “good standing certificate” upon request that indicates whether a taxpayer is current on its business privilege tax. Lenders and others routinely request these...more
Summary - Governor Robert Bentley called a second special session of the Alabama Legislature on Tuesday, September 9 at 5 p.m. to address the FY 2016 General Fund budget and associated revenue measures. After meeting for...more
On September 19, 2014, the Pennsylvania Commonwealth Court in Fish, Hrabrick and Briskin v. Township of Lower Merion, No. 1940 C.D. 2013, held that lease receipts are not taxable under local business privilege tax ordinances....more
The Commonwealth Court has rendered a significant decision regarding ability of municipalities to impose a business privilege tax on the gross receipts generated by real estate leases. The Pennsylvania Commonwealth Court, in...more
The Pennsylvania Commonwealth Court, in a 5-2 decision, held that the Local Tax Enabling Act ("LTEA") bars taxing jurisdictions from imposing business privilege taxes, on leases or lease transactions. Fish, Hrabick and...more
Action Item: In a decision with wide-ranging implications and potential refund opportunities, Pennsylvania’s Commonwealth Court ruled on September 19th that Pennsylvania municipalities (other than Philadelphia) may not impose...more
On June 2, 2014, the Court of Common Pleas of Blair County ruled that a 2007 Resolution enacted by the Altoona Area School District ("AASD"), which purported to eliminate a tax exclusion for gross receipts attributable to...more
The 2014 regular session of the Alabama legislature has been underway for over two months and is nearing its end. The legislature is off this week for Spring Break, then returns on Tuesday, April 1, for three final meeting...more
In This Issue: Fuel Taxes Increased to Solve Transportation Funding Shortfall; PA Supreme Court Upholds Rejection of Township Business Privilege Tax; Unclaimed Property - Challenge to Delaware’s Auditing Procedures;...more
On October 29, 2013, the Pennsylvania Supreme Court declined to hear an appeal from a February 2013 Commonwealth Court decision holding that a township business privilege tax applied only to transactions within the township....more
A panel of the Commonwealth Court sustained a decision that upheld the assessment of a township’s business privilege tax, interest and penalties. Whitehall Township Treasurer v. Allentown Power Center, L.P., No. 248 C.D. 2012...more
In This Issue: Home Stretch to a PA Budget; PA to Project Vendor Overpayments In Some Audits; Township Business Privilege Tax Rejected; and Pennsylvania Supreme Court Upholds IFTA Liability. Excerpt from Home...more
The Commonwealth Court has ruled that Whitehall Township in Lehigh County could not tax sales occurring outside the territorial limits of the township. In a February 11, 2013 decision, the Commonwealth Court of...more
Alabama - The Alabama Department of Revenue, Administrative Law Division, found that a company’s beer distribution rights did not qualify as goodwill under generally accepted accounting principles and, therefore, did...more