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
12/13/2013
/ Audits ,
Business Privilege Tax ,
Contaminated Properties ,
Contractors ,
Environmental Assessments ,
Exempt Organizations ,
Mining ,
Property Damage ,
Purchase Price ,
Repairs ,
Sales & Use Tax ,
Tractor-Trailers ,
Unclaimed Property
In our last issue of PA Tax Law News, we provided a list of arguments raised in Pennsylvania Corporate Net Income Tax, Capital Stock Tax and Franchise Tax appeals recently filed with the Commonwealth Court. The purpose of...more
The Pennsylvania Department of Revenue has ruled that the Federal excise tax imposed by Section 4051 of the Internal Revenue Code on certain commercial vehicles is not to be included in the taxable purchase price for sales...more
Many companies are particularly susceptible to significant unclaimed property exposure in Delaware because holders of property for which the owners’ addresses are unknown generally must report and remit such property to their...more
Most states require the holder of “abandoned” or “unclaimed” property to report (and remit) such property after the expiration of a certain number of years (the “holding period”). These “escheat” laws generally apply to any...more
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...more
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...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
6/12/2013
/ Audits ,
Business Income ,
Business Privilege Tax ,
Business Taxes ,
Franchise Taxes ,
IFTA ,
Overpayment ,
Proposed Legislation ,
Sales & Use Tax ,
State Budgets ,
Tax Returns ,
Vendors
On April 24, 2013, the Pennsylvania Supreme Court affirmed, without opinion, the Commonwealth Court’s decision in R & R Express v. Commonwealth, 37 A.3d 46 (Pa. Cmwlth. 2012). In R & R Express, a three-judge panel of the...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 Shelly Funeral Home, Inc. v. Warrington Township, 30 MAP 2010 (December 18, 2012), the Pennsylvania Supreme Court reversed a 2010 decision of the Commonwealth Court and held that a business privilege “flat tax” ordinance...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
Delaware VDA’s -
Legislation adopted in July 2012 authorizes Delaware’s Secretary of State (as opposed to the State Escheator) to enter into voluntary disclosure agreements with holders of unclaimed property who are...more
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
On October 16, 2012, the Pennsylvania Supreme Court affirmed the Commonwealth Court’s decision in Procter & Gamble Paper Products Company v. Commonwealth, 29 A.3d 1221 (Pa. Cmwlth. 2011), in which the Commonwealth Court ruled...more
11/27/2012
A number of factors must be considered by sellers and purchasers when evaluating sales and use tax compliance for transactions involving multiple states. Among other things, a seller must consider the location of delivery to...more
11/26/2012
In This Issue:
PA Supreme Court Affirms Sales Tax Exemption for “CHEP” Pallets; Promoting Employment Across Pennsylvania Act; Fuel Tax Update; Delaware & New Jersey Abandoned & Unclaimed Property Developments; Filed a...more
11/26/2012