Pennsylvania – Revenue Department Releases January 2015 Collections

Salt Report 3553– Pennsylvania collected $2.4 billion in General Fund revenue in January, which was $89.7 million, or 3.9 percent, more than anticipated, Acting Secretary of Revenue Eileen McNulty reported today. Fiscal year-to-date General Fund collections total $15.7 billion, which Continue reading Pennsylvania – Revenue Department Releases January 2015 Collections

Pennsylvania – Use Tax Since 1935

SALT Report 3255 – A Pennsylvania state perspective on Use Tax…what is it…who owes it…how do I pay it? “Out-of-state businesses and Internet vendors often falsely advertise that they sell taxable items “tax free”. However, Pennsylvania law requires the payment Continue reading Pennsylvania – Use Tax Since 1935

Pennsylvania – e-File Mandate for Third-Party Preparers

SALT Report 3039 – The Pennsylvania Department of Revenue issued guidance regarding the electronic filing requirements for third-party return preparers who file 11 or more sales and use tax returns per year. Under the provisions of 72 P. S. § 10, a Continue reading Pennsylvania – e-File Mandate for Third-Party Preparers

Pennsylvania – Changes to Fill-in and Print-Only Forms

SALT Report 3033 – The Pennsylvania Department of Revenue announced that they will no longer offer both a print-only version and a fill-in version for certain tax and business forms.  Instead, the Department will offer the fill-in only version of Continue reading Pennsylvania – Changes to Fill-in and Print-Only Forms

Pennsylvania – DOR Discusses Tax Appeal Changes

SALT Report 3032 – The Pennsylvania Department of Revenue’s bi-monthly newsletter discusses recent changes to the state’s tax appeal process.  Key changes to the appeals process include: A restructuring of the Board of Finance and Revenue within the Treasury Department Continue reading Pennsylvania – DOR Discusses Tax Appeal Changes

Pennsylvania – Taxability of MRI and CT Machines

SALT Report 2823 – A Pennsylvania Appeals Court Judge issued a ruling regarding a Taxpayer’s claim for a refund of sales tax paid on magnetic resonance imaging and computed topography machines, related software, and electricity used to power the equipment. Continue reading Pennsylvania – Taxability of MRI and CT Machines

Pennsylvania – Amended Payment, Filing, and Audit Provisions

SALT Report 2755 – Recently enacted legislation in Pennsylvania amends certain electronic payment and filing requirements, and prohibits audit related contingent fee contracts. Effective January 1, 2014 all tax payments of $1,000 or more made by individuals must be made Continue reading Pennsylvania – Amended Payment, Filing, and Audit Provisions

Pennsylvania – Sales and Use Tax Legislation

SALT Report 2711 – Recently enacted legislation in Pennsylvania makes several changes to the State’s sales and use tax laws, including the addition of an exemption for aircraft parts, changes to the sales tax license appeal period, and an extended Continue reading Pennsylvania – Sales and Use Tax Legislation

Pennsylvania – Random Sampling Used in Audits and Audit Appeals

SALT Report 2603 – The Pennsylvania Department of Revenue issued a tax bulletin to provide guidance to taxpayers involved in sales and use tax audits and to taxpayers proposing to resolve their sales and use tax issues through the managed Continue reading Pennsylvania – Random Sampling Used in Audits and Audit Appeals

Pennsylvania – Charitable Organization Adjusted Program Threshold Amounts

SALT Report 2602 – Pursuant to the Institutions of Purely Public Charity Act, the Pennsylvania Department of Revenue adjusted the annual revenue threshold amount used to determine which charitable organizations qualify for the sales and use tax exemption. The notice Continue reading Pennsylvania – Charitable Organization Adjusted Program Threshold Amounts