News & Analysis as of

Business Privilege Tax

FRANCHISOR 101: State Taxes on Franchise Fees

by Lewitt Hackman on

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

Commonwealth Court Unanimously Holds that Local Business Privilege Tax Must be Fairly Apportioned

by Cozen O'Connor on

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

Ohio Supreme Court Finds Quill Does Not Apply to the Commercial Activity Tax

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

Lease Receipts Subject to Business Privilege Taxes After All

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

Potential Refund Opportunity: Recent Michigan Business Tax Ruling Clarifies the Meaning of ‘Indirect’ Ownership

by Varnum LLP on

The Michigan Court of Appeals has held that Treasury cannot use the constructive ownership rules of IRC § 318 to determine whether a group of entities meets the threshold for mandatory combined reporting under the Business...more

Supreme Court of Pennsylvania Holds Lease Exception of Local Tax Enabling Act Does Not Prevent Business Privilege Tax from...

On December 21, 2015, the Supreme Court of Pennsylvania held that the exception in 53 P.S. §6924.301.1(f)(1) of the Local Tax Enabling Act (LTEA), which prohibits the taxation of leases and lease transactions, does not...more

Alabama Good Standing Certificates – You’d Better Sit Down For This One!

by Balch & Bingham LLP on

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

Third Time’s a Charm: Governor Bentley and Legislature Reach Budget/Tax Compromise

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

Business Privilege Taxes Paid On Leases Refund/Appeal Filing Needed By March/April 2015

by McNees Wallace & Nurick LLC on

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

Recent Decision on Imposing a Business Privilege Tax

by Tucker Arensberg, P.C. on

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

Leases Not Subject to Business Privilege Taxes - Commonwealth Court Case Presents Refund Opportunities

by McNees Wallace & Nurick LLC on

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

Commonwealth Court Rules That Pennsylvania Municipalities May Not Impose Business Privilege Tax on Rental Real Estate Business

by Blank Rome LLP on

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

Altoona Business Privilege Tax Expansion Violates Local Tax Reform Act

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

Alabama Legislative Update—Rounding the Corner in the Last Lap: An Update on Pending and Recently Enacted Tax Legislation

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

PA Tax Law News -- December 2013

by McNees Wallace & Nurick LLC on

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

PA Tax Law News -- December 2013: PA Supreme Court Upholds Rejection of Township Business Privilege Tax

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

Business Privilege Tax, Interest and Penalties Sustained

by Cozen O'Connor on

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

PA Tax Law News -- June 2013

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

Township Business Privilege Tax Rejected

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

Developments in Multistate Taxation

by Morrison & Foerster LLP on

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

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