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7-Eleven Business Privilege Tax

Lewitt Hackman

FRANCHISOR 101: State Taxes on Franchise Fees

Lewitt Hackman on

Franchisors collect weekly or monthly "franchise fees." In many cases, fees are for particular services, such as marketing assistance or IT support. In franchising, the parties may be in any number of different states: for...more

Cozen O'Connor

Commonwealth Court Unanimously Holds that Local Business Privilege Tax Must be Fairly Apportioned

Cozen O'Connor on

A panel of the Commonwealth Court unanimously held that a local Business Privilege Tax (BPT) imposed on fees paid by Pennsylvania 7-Eleven franchisees to 7-Eleven’s regional office in the township was unconstitutional because...more

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