IN THIS ISSUE:
Compromises to be Permitted at Board of Appeals: Major Announcement Alters Decades-Long Practice
The Pennsylvania Department of Revenue has announced a change in tax appeals procedure potentially offering taxpayers much quicker resolution of tax disputes, but requiring thorough preparations by taxpayers and their representatives at the first administrative appeal level.....
“CHEP” Pallets Exempt as Wrapping Supplies
By James L. Fritz and Sharon R. Paxton
Companies which have paid Pennsylvania Sales and Use Tax on CHEP pallets should file refund claims immediately!.....
PA Tax Collections Continue to Lag
by James L. Fritz
Pennsylvania’s General Fund collections through October continued to lag significantly......
Deeper Down the Rabbit Hole: Pennsylvania Sales and Use Tax Implications of Online Digital Marketplaces
by Timothy J. Horstmann
In the July 2011 edition of PA Tax Law News, we introduced our readers to the basics on sales and use taxation of digital goods and services in Pennsylvania......
Commonwealth Court to Consider Failure to Comply with IFTA Documentation Requirements
by Sharon R. Paxton
The Commonwealth Court heard oral argument on November 14 (Pittsburgh), in R & R Express v. Commonwealth, No. 533 F.R. 2007.....
Gross Receipts Tax Reminder
In our September newsletter, we indicated that a number of Gross Receipts Tax issues are being prepared for litigation by telecommunications companies.....
Consolidation of Local Earned Income Tax Collection
by Sharon R. Paxton
Major changes relating to the collection of local Earned Income Tax (“EIT”) will take effect on January 1, 2012.....
PA NOTES
by Timothy J. Horstmann
PURTA Surcharge Rate
The Pennsylvania Department of Revenue recently announced that the surcharge rate applicable to the Public Utility Realty Tax in 2012 will be zero mills.....
SALT Seminar Circuit
Jim Fritz and Sharon Paxton will be presenting a full-day Sales and Use Tax seminar through Lorman Education Services in Lancaster on January 11, 2012. Registration information (including a special discount code) accompanies this newsletter.....
Jim Fritz Named to Best Lawyers in America® List
Jim Fritz again has been named to the Best Lawyers in America® list.....
Please see full publication below for more information.