On November 16, 2017, the Pennsylvania Department of Revenue (“Department”) issued Corporation Tax Bulletin 2017-01 in order to clarify the Department’s stance on the net operating loss deduction. The Department will revise its forms and procedures to implement the Pennsylvania Supreme Court’s decision in Nextel Communications of the Mid-Atlantic, Inc. v. Commonwealth of Pennsylvania,
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DOR SALES TAX GUIDANCE CONCERNING TIMBERING EXCLUSION
By Paul Morcom on
Posted in Sales and Use Tax
On October 13, 2017, the Pennsylvania Department of Revenue issued Sales and Use Tax Information Notice 2017-01, which is intended to help taxpayers engaged in timbering operations as a business operation and vendors selling property or services to such taxpayers. Last year the General Assembly, under Act 84 of 2016, amended Article II of the…
Philadelphia Judge Quashes Philadelphia School District’s 2017 Reverse Assessment Appeals for Lack of Uniformity
By Paul Morcom on
Posted in Real Estate Taxes
On September 22, 2017, Judge Idee Fox of the Philadelphia Court of Common Pleas issued orders quashing the Philadelphia School District’s 2017 reverse assessment appeals for lack of uniformity. At oral argument on September 8, 2017, Judge Fox ruled from the bench, using the recent July 5, 2017 Pennsylvania Supreme Court’s decision in Valley Forge …
Pennsylvania Counties with Annual Assessment Appeal Deadlines of September 1, 2017
By Paul Morcom on
Posted in Real Estate Taxes
The annual assessment appeal deadline of September 1, 2017 is quickly approaching for the following Pennsylvania Counties:
Armstrong Lebanon
Beaver Lycoming
Bedford McKean
Blair Mercer
Bradford Mifflin
Cameron Montour
Carbon Northumberland
Centre Perry
Clarion Pike
Clearfield Potter
Clinton Schuylkill
Columbia Snyder
Crawford Somerset
Cumberland Sullivan
Elk Susquehanna
Forest Tioga
Fulton Union
Greene Venango
Huntingdon Warren…
Pennsylvania Counties with Annual Assessment Appeal Deadlines of August 1, 2017
By Paul Morcom on
Posted in Real Estate Taxes
The annual assessment appeal deadline of August 1, 2017 is quickly approaching for the following Pennsylvania Counties:
Adams, Bucks, Butler, Cambria, Chester, Dauphin, Delaware, Erie, Fayette, Franklin, Indiana, Lawrence, Lehigh, Luzerne, Monroe, Montgomery, Northampton and York.
Each county has its own separate set of local rules pertaining to assessment appeals that need to be navigated…
PA Supreme Court Upholds Constitutional Safeguards in School District Assessment Appeals
By Paul Morcom on
Posted in Real Estate Taxes
The Pennsylvania Supreme Court in Valley Forge Towers Apts. N, LP v. Upper Merion Area School District, 49 MAP 2016, held that the taxpayer’s complaint set forth a valid claim that Upper Merion Area School District’s appeal policy of appealing only the real estate assessments of commercial properties violates the Uniformity Clause of…
Pennsylvania Supreme Court – Revisiting Uniformity Clause
By Paul Morcom on
Posted in Sales and Use Tax
Less than six months ago the Pennsylvania Supreme Court in Mount Airy #1, LLC v. Pennsylvania Dep’t of Revenue, 2016 Pa. Lexis 2174 (Pa. Sept. 28, 2016), held that the Pennsylvania Race Horse Development and Gaming Act’s “local share assessment” (a tax imposed upon slot machine revenue) violated the Uniformity Clause of the Pennsylvania…
Solar Generators Could Be Entitled To The Sales and Use Tax Manufacturing Exclusion in Pennsylvania
By Paul Morcom on
Posted in Sales and Use Tax
As a result of guidance issued by the Pennsylvania Department of Revenue (“DOR”), solar generators may qualify for the sales and use tax manufacturing exclusion. Accordingly, solar generators’ purchases of expensive machinery, equipment, parts and foundations, and supplies would be excluded from Pennsylvania’s sales and use tax.
The DOR issued guidance in Sales Tax Bulletin…