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State and Local Tax

Articles 271 - 278 of 278

Constitutional Issues and Tax Appeals in Pennsylvania

A recent decision issued by the Pennsylvania Commonwealth Court serves as a reminder to raise any and all pertinent issues at the first level of appeal. Jack Stewart provides a state and local tax update.

Legislation Targeted to Fix Business Privilege Tax Decision

Pennsylvania State Senator Pat Browne intends to introduce SB 601 that is intended to clarify that a permanent place of business or base of operations is needed to subject a company to a business privilege tax within a municipality. Tim Adams of Schneider Downs provides analysis.

Landlords are Subject to City of Pittsburgh Rental Registration Program

The City of Pittsburgh is moving forward with its Rental Registration Program ("RRP"). The program requires all "landlords" to register with the City's Bureau of Building Inspection, which will administer the program, prior to renting out their housing units. The purpose of the program is to ensure all rental units meet standard code requirements. Jennifer Koehler provides analysis.

Sales of Food and Beverages by Exempt Organizations

On February 20, 2009 the Pennsylvania Department of Revenue reissued Legal Letter Ruling No. SUT-04-011. The letter ruling specifically addressed the sale of food and beverages by a church during a community festival. The sales by the church were deemed taxable because it sold to the public and was in competition with other vendors required to collect sales tax. Jennifer Koehler provides analysis.

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Credits are Running Out: Pennsylvania Educational Improvement Tax Credit Program

The Educational Improvement Tax Credit encourages taxpayers to make donations to qualified organizations by providing tax credits. Applications for fiscal year 2008-09 EITC commenced on July 1, 2008 and will continue until the available tax credits are depleted. Details and background from Schneider Downs.

What State Budget Deficits Most Likely Means to You

As an individual or corporate taxpayer, these current state budget deficits most likely will result in increased department of revenue contact and tax

Are you holding unclaimed property?

What do all of those gift cards I got for Christmas make me think about? Well, being an accountant, I can’t help but think about the fact that many

Got Sales and Use Tax Nexus?

Nexus for sales and use tax differs from nexus for income taxes. Nexus protection from income tax purposes under P.L. 86-272 is not available for sales

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