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PA Supreme Court Sales & Use Tax

Morgan Lewis

Pennsylvania Court’s Downs Racing Decision Deals Blow to Broad Application of Sales and Use Tax Statutes

Morgan Lewis on

Royalties and licensing fees from intellectual property used in the operation of tangible property in Pennsylvania are not subject to sales and use tax. Intellectual property is something separate, and is not merely an...more

Morrison & Foerster LLP

Pennsylvania Supreme Court: Royalty Payments Not Subject to Sales and Use Tax

Morrison & Foerster LLP on

On October 25, 2018, in Downs Racing, LP v. Commonwealth, a unanimous Pennsylvania Supreme Court partially reversed the Commonwealth Court and held that royalty fees for intellectual property are not subject to sales and use...more

McNees Wallace & Nurick LLC

The Noose Tightens: Charitable Exemptions Again Under Attack

For decades, charities in Pennsylvania have enjoyed an exemption from real estate taxation and sales and use taxes. Recently, several Pennsylvania appellate decisions have tightened that exemption. As a result, charities...more

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