In Quality Driven Copack, Inc. v. Commonwealth of Pennsylvania, No. 879 F.R. 2013 (decided December 29, 2021) (opinion not reported), the Pennsylvania Commonwealth Court (the “Commonwealth Court”) held that for the Taxpayer to qualify under the manufacturing exclusion for sales and use tax purposes, there must be a physical change in form to the
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PA DOR Issues Sales Tax Guidance for Malt or Brewed Beverage Manufacturers
By Paul Morcom on
Posted in Sales and Use Tax
On July 27, 2018, the Pennsylvania Department of Revenue (“Department”) issued Tax Bulletin – Sales and Use Tax 2018-02 regarding taxpayers engaged in the manufacture and sale of malt or brewed beverages. The Bulletin is intended to help clarify when a manufacturer of malt or brewed beverages must collect sales tax on the sale of…