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 Property Tax Appeal, But Don’t Have an Appraisal Yet?; Department Issues Timely Guidance on Oil and Natural Gas Interests; and Collecting and Remitting PA Sales Tax on Multistate Sales Transactions.

- Excerpt from PA Supreme Court Affirms Sales Tax Exemption for “CHEP” Pallets:

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 that “CHEP” pallets qualify as exempt “wrapping supplies.”