In Green Acres Contracting Company, Inc. v. Commonwealth, 81 F.R. 2013 (6/13/2017), the Commonwealth Court, en banc, reversed a decision issued by a three-judge panel of the court in August 2016 regarding the scope of the term “guardrails” in the statutory definition of exempt “building machinery and equipment” (“BME”). The panel had determined that nuts,
Department of Revenue Announces Major Procedural Changes for Large Sales and Use Tax Refund Claims
In Sales & Use Tax Bulletin 2017-01 (April 10, 2017), the Pennsylvania Department of Revenue announced major changes in its procedures for the handling of sales and use tax refund petitions. The Bulletin provides that “large” refund requests may be addressed through the field audit process. This will be accomplished by allowing the Board of
Department of Revenue Issues Revised Ruling on Taxability of Software Support Services
As discussed in prior posts, Sales and Use Tax Ruling No. SUT-17-001, issued by the Pennsylvania Department of Revenue in February, raised concerns that the Department’s interpretation of the term “support” in Act 89 of 2016 exceeded the scope of the taxing statute. In response to complaints that its original ruling was overbroad, the Department
Department of Revenue Removes Software Support Services Ruling from Website
As discussed in prior blog posts, Ruling No. SUT-17-001 issued by the Pennsylvania Department of Revenue in February raised concerns that the Department’s interpretation of the term “support” in Act 89 of 2016 exceeded the scope of the statute. Act 89 imposed tax on digital products, and on “maintenance, updates and support” for such products,
Bloomberg BNA Article Discusses Pennsylvania’s Recent Ruling on Software Support Services
Reproduced with permission from Daily Report for Executives, 35 DER (Feb. 23, 2017). Copyright 2017 by The Bureau of National Affairs, Inc. (800-372-1033) http://www.bna.com.
Daily Report for Executives™
February 23, 2017
Sales and Use Taxes
- Pennsylvania Deems All Software Support Now Taxable
BNA Snapshot
- Had been tax-exempt since 1997
- Applies to all
Department of Revenue Issues Letter Ruling Addressing Taxability of Support Services to Canned Software
The Pennsylvania Department of Revenue has issued a letter ruling addressing the extent to which it considers support services to canned computer software to be subject to Pennsylvania sales and use tax. See Ruling No. SUT-17-001.
Effective August 1, 2016, Pennsylvania’s sales tax statute was amended to impose tax on an array of digital
Unclaimed Property Reporting – New Pennsylvania “Due Diligence” Deadline Approaching
Unclaimed Property Reporting – New Pennsylvania “Due Diligence” Deadline Approaching
In the fall of 2016, a new “due diligence” requirement was added to Pennsylvania’s unclaimed property law. Holders of reportable property valued at $50 or more are now required to send notice to the owner of the property no more than 120 days and no