If you do business with out-of-state customers, does your business have nexus with the states where those customers are located? If your answer is, “I don’t know what ‘nexus’ means,” you could be in for an unpleasant...more
10/29/2015
/ Economic Presence Nexus ,
Income Taxes ,
Independent Contractors ,
Internet Retailers ,
Nexus ,
Out-of-State Companies ,
Sales & Use Tax ,
Sales Tax ,
SCOTUS ,
State Taxes ,
Voluntary Disclosure ,
Websites
In This Issue:
- Recent PA Sales Tax Guidance Concerning Natural Gas and Other Mining Activities
- Focus on Pennsylvania Corporate Taxes
- Application and Sale of Restricted Tax Credits
-...more
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 our last issue of PA Tax Law News, we published the first part of a list of Sales and Use Tax issues recently raised in tax appeals filed with the Commonwealth Court. This list is intended to help readers identify issues...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
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
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