News & Analysis as of

Business Privilege Tax

Adams and Reese LLP

It Is Brand Renewal Time in Tennessee for Manufacturers

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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

Butler Snow LLP

Alabama COVID-19 Response Updates

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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

Bradley Arant Boult Cummings LLP

Two Recent Business License Tax Cases Show Increasingly Aggressive Municipalities

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

Bradley Arant Boult Cummings LLP

Recent Rulings on “Family Limited Liability Entity” Election Create Traps for the Unwary

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

Lewitt Hackman

FRANCHISOR 101: State Taxes on Franchise Fees

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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

Cozen O'Connor

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

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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

Pillsbury Winthrop Shaw Pittman LLP

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

McNees Wallace & Nurick LLC

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

Balch & Bingham LLP

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

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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

Bradley Arant Boult Cummings LLP

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

McNees Wallace & Nurick LLC

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

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

Tucker Arensberg, P.C.

Recent Decision on Imposing a Business Privilege Tax

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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

McNees Wallace & Nurick LLC

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

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

Blank Rome LLP

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

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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

McNees Wallace & Nurick LLC

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

Bradley Arant Boult Cummings LLP

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

McNees Wallace & Nurick LLC

PA Tax Law News -- December 2013

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

McNees Wallace & Nurick LLC

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

Cozen O'Connor

Business Privilege Tax, Interest and Penalties Sustained

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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

McNees Wallace & Nurick LLC

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

McNees Wallace & Nurick LLC

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

Morrison & Foerster LLP

Developments in Multistate Taxation

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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