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

Pennsylvania – Click-Through and Affiliate Nexus Bill Introduced

SALT Report 2296 – The Pennsylvania House of Representatives introduced sales and use tax legislation that includes click-through and affiliate nexus provisions and notice requirements for remote sellers. Click-Through Nexus The definition of “maintaining a place of business in this Continue reading Pennsylvania – Click-Through and Affiliate Nexus Bill Introduced

Pennsylvania – List of Taxable and Exempt Items

SALT Report 1994 – As required by law, the Pennsylvania Department of Revenue has updated and re-issued its taxability list. The list indicates whether specific items in the following categories are subject to Pennsylvania sales and use tax. Medic… Continue reading Pennsylvania – List of Taxable and Exempt Items

Pennsylvania – Mandatory EFT Payment Amount Lowered

SALT Report 1950 – The Department of Revenue recently amended regulation 5.3 to reflect that the amount for which payments must be made by electronic funds transfer has been lowered to $10,000. Specifically, the regulation states that: Beginning … Continue reading Pennsylvania – Mandatory EFT Payment Amount Lowered

Pennsylvania – Supreme Court Rules that Pallets are Exempt Wrapping Supplies

SALT Report 1829 – The Pennsylvania Supreme Court affirmed a lower court’s decision that wood pallets are not returnable containers and as a result, qualify for an exemption from sales and use tax as wrapping supplies. The Department of Revenue … Continue reading Pennsylvania – Supreme Court Rules that Pallets are Exempt Wrapping Supplies

Pennsylvania – Sales Tax Prepayment Options

SALT Report 1749 – The Pennsylvania Department of Revenue issued a reminder regarding the new prepayment option for businesses with sales and use tax liabilities. Due to recent legislative changes, companies with tax liabilities under $100,000 for… Continue reading Pennsylvania – Sales Tax Prepayment Options

Pennsylvania – Remoter Seller’s Registration and Collection Deadline Has Passed

SALT Report 1688 – The Pennsylvania Department of Revenue has re-released a 2011 notice reminding remote sellers with Pennsylvania nexus that as of September 1, 2012 they are required to collect and remit sales tax.The tax bulletin explains the ne… Continue reading Pennsylvania – Remoter Seller’s Registration and Collection Deadline Has Passed