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.