The Pennsylvania General Assembly recently passed an amendment to the state’s sales tax law that will be of interest to breweries operating taprooms in Pennsylvania. Effective October 1, 2019, breweries must begin collecting sales tax on each individual retail sale to patrons, but on a reduced tax base intended to approximate the amount of tax
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HOT! Two Upcoming Webinars from the McNees State and Local Tax Group
By Randy Varner on
Posted in Uncategorized
The McNees State and Local Tax Group will be presenting two upcoming webinars. The first, on Thursday, January 31, 2019 from 12:00 p.m. until 12:45 p.m., will be presented by Randy L. Varner and Paul R. Morcom and will cover reverse audits and how they can help your bottom line. More information, including instructions to…
Taxes in the Capitol – Week Ending June 22, 2018
By Kathy Pape on
Posted in Legislation, Uncategorized
SB 1056, amends the Tax Reform Code to align state law with the federal law’s 100% bonus depreciation. Signed in the House and the Senate on June 22, 2018.
SB 735, would amend the Real Estate Tax Sale Law to establish an optional County Demolition and Rehabilitation Fund in certain counties, funded by…
United States Supreme Court Strikes Down Quill: Physical Presence Standard Gone
By Randy Varner, Sharon Paxton & Paul Morcom on
Posted in Sales and Use Tax, Uncategorized
In a widely anticipated decision in the state tax world, the United States Supreme Court, in South Dakota v. Wayfair (June 21, 2018), has struck down the sales tax physical presence standard set forth in Quill Corp. v. North Dakota, 504 U.S. 298 (1992), and National Bellas Hess, Inc. v. Department of Rev. of Ill.…
In the Spirit of the Holiday Season, the Pennsylvania Department of Revenue Gifts NOL Clarity to Corporate Taxpayers
By Paul Morcom on
Posted in Uncategorized
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,…
Pennsylvania High Court Finds NOL Cap Unconstitutional; Severs Offending Provision; Denies Refund to Taxpayer
By Randy Varner on
Posted in Uncategorized
In an opinion released today, the Pennsylvania Supreme Court found the Commonwealth’s 2007 net loss carryover cap scheme–which limited the amount of loss a taxpayer cold carry over to 12.5% or $3 million, whichever was greater–unconstitutional. Nextel Communications of the Mid-Atlantic, Inc. v. Commonwealth of Pennsylvania, No. 6 EAP 2016 (October 18, 2017). The…
Pennsylvania Revenue Package Update–Increase in Hotel Tax Now Possible
By Randy Varner & Kathleen Duffy Bruder on
Posted in Uncategorized
We are writing to update you on the status of budget negotiations in the Pennsylvania General Assembly that no longer includes the potential storage tax that we wrote about earlier this week but does include a new hotel tax. The idea of a hotel tax developed rapidly from closed door negotiations and caught the hotel …
URGENT ALERT! Broad Sales and Use Tax on Storage Now a Possibility in Pennsylvania!
By Randy Varner & Kathleen Duffy Bruder on
Posted in Uncategorized
Urgent Alert from the McNees Wallace and Nurick Government Relations and State and Local Tax Groups
The Pennsylvania General Assembly continues to battle over revenue sources while the state remains without a complete state budget. And when it seems impossible, things actually continue to worsen with the House and Senate scheduled sessions to begin this…
Follow us on Twitter!
By Randy Varner on
Posted in Uncategorized
The McNees State and Local Tax team regularly posts timely and important Pennsylvania tax information on Twitter. Please give us a follow!
Randy L. Varner @RandyLVarner
Sharon R. Paxton @SharonPaxton7
Paul R. Morcom @MorcomPASALT