Under Pennsylvania law, there are important exceptions to the general rule that officers, employees and owners of a corporation or limited liability company have no personal liability for the business’s unpaid tax...more
In This Issue:
PA Governor's Budget Proposal Preserves Capital Stock/Franchise Tax Phase-out; Shopping Guides and Inserts; Documentation Requirements for Sales of Fuel Oil; Property Tax Notes; and PA Issues on Appeal -...more
For sales tax purposes, fuel vendors are required to obtain valid exemption certificates for all exempt nonresidential sales of fuels that are not subject to fuel taxes. Although the residential use of fuel is not subject to...more
As we reported in earlier editions of PA Tax Law News, the Commonwealth Court issued two decisions last year upholding tax liabilities imposed on motor carriers that failed to comply with IFTA mileage and fuel documentation...more
In This Issue:
PA Governor Proposes Corporate Tax Cuts; Add-Back Legislation Reintroduced; PA Supreme Court Issues Business/Nonbusiness Income Decision; Philadelphia Property Reassessments; Commonwealth Court Addresses...more
2/15/2013
/ Add-Back Legislation ,
Appeals ,
Business Income ,
Corporate Taxes ,
Flat Tax ,
Fuel Tax ,
IFTA ,
Non-Business Income ,
Property Tax ,
Reassessments ,
Tax Assessment ,
Valuation
Motor Fuel Tax Bulletin 2012-01 – Responsibility for Collection and Payment of Alternative Fuels Tax
The Department issued Bulletin 2012-01 to remind persons who are, or plan to be, engaged in the sale or use of...more