Practice Areas
Education
Temple University School of Law, J.D., 2009
University of Delaware, B.A., cum laude, 2006
Honors
Ranked in Chambers USA, 2021
Recognized in “Women in the Law” Business Edition of Best Lawyers in America, 2021
Named as a US News Best Lawyers in America, 2021
Named as a "Super Lawyers Rising Star", 2016-2021
Named as a "Top Lawyer in Tax" by Main Line Today, 2018-2019


Bar Admissions
Pennsylvania
New Jersey
Profile
Jennifer W. Karpchuk is co-chair of Chamberlain Hrdlicka’s state and local tax practice. She represents companies and individuals in all aspects of state and local tax litigation, controversy, compliance and planning. She has extensive experience handling state and local tax matters involving corporate income taxes, franchise taxes, gross receipts taxes, personal income taxes, sales and use taxes, business privilege taxes, and real estate taxes.
Jennifer advises clients in all aspects of state and local tax compliance and litigation, including:
- Challenging taxing authorities' determinations of nexus creating activities;
- Challenging taxing authorities' imposition of sales tax to evolving digital goods and services;
- Challenging audit determinations and assessments; Seeking refunds from state and local governments;
- Handling administrative appeals at both the state and local levels; Litigating unresolved disputes in state and local courts;
- Handling post-trial appeals at all appellate levels; and Reducing interest and penalties associated with past due taxes through the use of state and local amnesty, voluntary disclosure programs and administrative appeals.
- Challenging property tax assessments including valuation and lack of uniformity.
In addition, she handles transactional planning for clients and has experience:
- Determining nexus and potential nexus for sales and use tax, income tax, and gross receipts tax purposes;
- Advising clients on the tax implications of pending and past transactions;
- Planning for and mitigating tax burdens;
- Maximizing available tax opportunities or credits; and
- Reviewing nexus and developing strategies to minimize exposure.
Jennifer serves in a number of leadership roles. She is the current Secretary-Treasurer of the Philadelphia Bar Association’s Tax Section. Jennifer is also the past Chair of the Philadelphia Bar Association’s State and Local Tax Committee, as well as an elected member of the Philadelphia Bar Association’s Tax Council. Additionally, Jennifer is the current Vice Chair of the Pennsylvania Bar Association’s Tax Section. Jennifer is part of the American Bar Association’s State and Local Tax Committee’s executive committee, serving as co-chair of the Sales and Use Tax subcommittee and Miscellaneous Taxes subcommittee. During 2021, Jennifer was appointed by Philadelphia’s Mayor Kenney and City Council to the city’s 2021 Tax Reform Working Group.
Jennifer writes a quarterly article for Tax Notes State and is a frequent contributor to The Legal Intelligencer, Law360, and Bloomberg Tax. She is also co-author of The Legal Intelligencer’s Pennsylvania Tax Handbook and the Pennsylvania Chapter of the American Bar Association’s Property Tax Deskbook.
Jennifer is ranked in Chambers and named as a US News Best Lawyer in America for 2021. She was listed as a “Super Lawyers Rising Star” in tax for 2016 through 2021. She was also designated by The Legal Intelligencer as a 2021 Lawyer on the Fast Track.
Experience
- Represented multistate corporations in challenging Pennsylvania’s Cost of Performance sourcing methods;
- Represented multistate corporations in litigating whether they had a taxable nexus in the City of Philadelphia or the Commonwealth of Pennsylvania;
-
Successfully argued to the Pennsylvania Supreme Court that taxpayers were entitled to a credit on overpayments of estimated Philadelphia Business Privilege Tax which resulted from adjustments made through a Revenue Agent Report pursuant to an Internal Revenue Service audit. The City of Philadelphia unsuccessfully argued that the three- year statute of limitations should apply both to refunds and to credits. Ruling in the taxpayers’ favor, the Court accepted Jennifer’s argument that the statute only provided for a statute of limitations for refunds, not credits, and therefore the taxpayer was entitled to credits for the overpayments; and
Successfully argued that a local Business Privilege Tax imposed on fees paid by Pennsylvania franchisees to an out-of-state company’s regional office in the township was unconstitutional because it was not fairly apportioned. The court found that the township taxed all of the charges from franchise stores in Pennsylvania, even though the activity that generated the Pennsylvania charges resulted from economic activity from both in and outside Pennsylvania.
Seminars & Presentations
- Where Are We? Remote Work Issues: Tax & Employment Law View, October 1, 2021
- Tax Executives Institute, Inc. Philadelphia November SALT Conference, November 20, 2020
- 2020 ABA/IPT Advanced Tax Seminar, March 16, 2020
- Mid-Atlantic SALT Update, Philadelphia, PA
- Local Taxes and New Frontiers Including Constitutional Restraints, October 23, 2019
- The Way Forward After Wayfair, May 29, 2019
- The Aftermath of Wayfair, May 21, 2019
- Tackling Tax Law, May 9, 2019
- Procurement Cards and Sales Tax Compliance: Mastering the Complexities, Avoiding State Sales Tax Traps and Compliance Challenges, Navigating Audit Issues, March 21, 2019
- Apportionment: Deep Dive into Determining Where the Benefit is Received, New Orleans, LA, March 12, 2019
- Avoiding Small Business Tax Liabilities Under the New Tax Law, October 16, 2018
- Quill is No More: State Tax Nexus After Wayfair, July 24, 2018
- 2018 ABA/IPT Advanced Tax Seminar, March 19, 2018
- SALT Attorneys Present at Tax Executives Institute, Jennifer Weidler Karpchuk and Adam Koelsch talk state and local tax law at regional TEI seminar
- Chamberlain Hrdlicka Hosts SALT Law Update, September 8, 2017
- Jennifer Weidler Karpchuk to Present at ABA/IPT Tax Seminar, Chamberlain Hrdlicka state and local tax lawyer to address issues common to income tax cases, January 29, 2016
- Chamberlain Hrdlicka Attorney to be Featured Speaker at NJSEA Multi-State Seminar, State and local tax lawyer Jennifer Weidler Karpchuk to discuss hot Pennsylvania tax topics
- Chamberlain Hrdlicka Attorney to Reveal the ‘Top 10 Mistakes Philadelphia Businesses Make’, State and local tax lawyer Jennifer Weidler Karpchuk to discuss best practices in CLE
- Philadelphia Tax Lawyers Discuss Location-Based Tax Issues, Chamberlain Hrdlicka attorney Stewart M. Weintraub presented two CLEs on nexus and its impact on state and local taxes, January 6, 2014
Publications
- Jennifer Karpchuk, Stewart Weintraub, and Alissa Gipson article on “Oracle USA Inc. v. Commissioner of Revenue: Statutory Construction and Commissioner’s Authority”Bloomberg Tax, March 9, 2021
- Law360, March 8, 2021
- Article by Jennifer Karpchuk on “Philadelphia's 2020 Wage Tax Refund Process: Employer, Employee Considerations”The Legal Intelligencer, March 2, 2021
- Article by Jennifer Karpchuk on “How Granting Cert in New Hampshire v. Massachusetts Could Impact Pennsylvania and Philadelphia”Bloomberg Tax, February 22, 2021
- Article by Jennifer Karpchuk and Alissa Gipson on “The (Problematic) Road to Taxing Digital Advertising”Tax Notes, February 22, 2021
- Article by Jennifer Karpchuk and Katherine Noll on “2020: A Memorable Year in SALT”Tax Notes, December 21, 2020
- Article by Jennifer Karpchuk on "Economic Nexus Thresholds Set After Wayfair May Be Dropping"CPA Now, December 9, 2020
- Article by Jennifer Karpchuk on “SALT Trends in Taxing the Digital Economy”Journal of Multistate Taxation, November 2020
- Article by Jennifer Karpchuk on “How Can I Balance COVID-Related Family Pressures With My Work?”The Legal Intelligencer, October 8, 2020
- Article by Jennifer Karpchuk on “How Pa. Cost-Of-Performance Decision May Affect Taxpayers”Law360, August 18, 2020
- Article by Phil Karter, Jennifer Karpchuk, and Kevin Sweeney on "“Should I Spend Money on a Business Development Coach? Advice for the New Partner"Legal Intelligencer, August 11, 2020
- Article by Jennifer Karpchuk on “Court Upholds Pennsylvania’s One-Way Road To Market-Based Sourcing”Tax Court State, August 10, 2020
- Article by Jennifer Karpchuk on “Philly Special: An Interview With Revenue Commissioner Frank Breslin”Tax Notes State, July 27, 2020
- Article by Jennifer Karpchuk on “States Could Use Wayfair Laws to Fix Depleted Budgets”Law360, July 15, 2020
- Article by Jennifer Karpchuk on “Pennsylvania and Philadelphia Tax Responses to COVID-19”CPA Now, June 10, 2020
- Article by Jennifer Karpchuk on “Philadelphia’s Tax Responses to the COVID-19 Pandemic”Legal Intelligencer, June 4, 2020
- Article by Jennifer Karpchuk on “Employers Beware: Pennsylvania Supreme Court Expands Reach of UC Tax”Tax Notes and Tax Analysts, May 11, 2020
- Article by Jennifer Karpchuk on “COVID-19: Pennsylvania and Philadelphia’s Actions to Aid Taxpayers,”State Tax Notes, April 27, 2020
- Article by Jennifer Karpchuk on "Top 3 State Tax Implications of Gov. Wolf’s Proposed Budget"Legal Intelligencer, March 13, 2020
- Article by Jennifer Karpchuk on "Is Taxpayer’s Rare 14th Amendment Win a Sign of the Future?"Tax Notes, February 24, 2020
- Article by Jennifer Karpchuk on "Keystone State – 2019 SALT Year in Review"State Tax Notes, February 17, 2020
- Article by Jennifer Karpchuk on "Three SALT Issues for Pennsylvania Taxpayers to Watch in 2020"Legal Intelligencer, January 29, 2020
- Article by Jennifer Karpchuk on "2020: Top SALT Issues to Watch in Philadelphia"Tax Notes, January 1, 2020
- Article by Jennifer Karpchuk on "M&A Due Diligence Checklist Post-Wayfair"Bloomberg Tax, October 2019
- Article by Jennifer Karpchuk on “Top 4 Pa. Tax Changes of 2019 and What to Expect in 2020"Legal Intelligencer, October 17, 2019
- Article by Jennifer Karpchuk on "Pennsylvania Tax Assessments: Top 5 Issues to Look Out For in Assessments"Legal Intelligencer, June 6, 2019
- Article by Jennifer Karpchuk on "Two Key SCOTUS SALT Cases to Watch and Their Implications for Pa. Taxpayers"Legal Intelligencer, May 3, 2019
- ALM Pennsylvania Tax Handbooked. 2013-2021
- ABA Property Tax Deskbook, Pennsylvania Chapter2011-2021
- Article by Jennifer Karpchuk on "Philadelphia's Beverage Tax: A Sweet Victory?"Tax Notes, November 12, 2018
- "Hashing out rates Taxing marijuana without extinguishing it", Accounting Today, November 6, 2018
-
"Farewell Physical Presence: Was the U.S. Supreme Court’s Decision Way Off, or Way…Fair?" ABA Tax Times, Aug. 3, 2018
-
"Life After Physical Presence: Implications for Pennsylvania Post-Wayfair" State Tax Notes, Aug. 6, 2018
- "Does Pennsylvania’s Bonus Depreciation Disallowance Violate Uniformity?” State Tax Notes, Mar. 19, 2018
- “Fireside Chat with Pennsylvania Revenue Secretary C. Daniel Hassel,” State Tax Notes, Jan. 22, 2018
- “Hashing Out SALT Issues Related to Pennsylvania’s Legalization of Medical Marijuana,” State Tax Notes, Nov. 13, 2017
-
“Pennsylvania Proposes Remote Seller Bill, but Is It Effective?” State Tax Notes, June 12, 2017
News
News
- Chamberlain Hrdlicka ranked in the top ten U.S. tax law firms by Chambers & Partners 2022 USA GuideJune 2, 2022
- Phil Karter, Ken Trujillo and Stewart Weintraub named 2022 Pennsylvania Super Lawyers and Jennifer Karpchuk named 2022 Rising StarMay 24, 2022
- Jennifer Karpchuk quote in article on "Massachusetts Capital Gains Ruling Offers States a Path"Bloomberg Tax, May 17, 2022
- Jennifer Karpchuk elected to Law360 2022 Tax Authority State & Local Editorial Advisory BoardMay 5, 2022
- Jennifer Karpchuk quoted in article on “Philly Mayor Pins Tax Relief Hopes On Property Assessments”Law360, April 8, 2022
- Quote by Jennifer Karpchuk in article on "Pa. Gov. Taking Final Stab At Combined Reporting Framework"Law360, February 9, 2022
- Chamberlain Hrdlicka's 43rd Annual Tax and Business Planning Seminar is virtual on November 2-4, 2021. Register to participate.November 2, 2021
- Jennifer Karpchuk named to Philadelphia Tax Reform GroupLaw360, October 6, 2021
- Jennifer Karpchuk appointed to Philadelphia Tax Reform Working GroupOctober 5, 2021
- Jennifer Karpchuk quoted on “Pa. Justices Ax AutoZone's Value-Based Tax Appeal Challenge"Law360, September 22, 2021
- Podcast with Jennifer Karpchuk on “Tax Implications of a Remote Workforce”Tax Warrior Perspectives, September 16, 2021
- Jennifer Karpchuk discusses “Importance of New Hampshire v. Massachusetts Crosses State Lines”CPA Conversations Podcast, September 7, 2021
- Jennifer Karpchuk quoted in article on “New Jersey to End Temporary COVID-19 Nexus Waiver”Tax Notes, August 10, 2021
- Quote by Jennifer Karpchuk in article on “NY Remote Worker Tax Rule Unconstitutional, Prof Says”Law360, July 23, 2021
- Quote by Jennifer Karpchuk on "3 Big Questions After High Court Punts In Remote Worker Row"Law360, July 1, 2021
- Quote by Jennifer Karpchuk in “Supreme Court Won’t Hear Remote New Hampshire’s Workers Case. But This Tax Fight Is Far From Over"Forbes, June 29, 2021
- Jennifer Karpchuk selected as "Lawyer on the Fast Track 2021"The Legal Intelligencer, June 14, 2021
- Best Lawyers in America names Chamberlain Hrdlicka attorneys in "Women in the Law" for 2021June 7, 2021
- Chamberlain Hrdlicka enhances Practice and Individual Rankings in Chambers & Partners 2021 USA GuideChambers & Partners 2021 List for Chamberlain Hrdlicka Practice and Individual RankingsJune 3, 2021
- Ken Trujillo and Jennifer Karpchuk named to 2021 Professional Excellence Awards by American Lawyer Media’s The Legal IntelligencerJune 1, 2021
- Karpchuk, Karter, Trujillo and Weintraub named among 2021 Pennsylvania Super Lawyers and Rising StarsMay 26, 2021
- Quote by Jennifer Karpchuk on “Big Tech Groups Expand Challenge To Md. Digital Ad Tax”Law360 Tax Authority, May 1, 2021
- Chamberlain Attorneys present Webinar on Tax Traps and Employment Law Considerations of a Remote WorkforceMarch 23, 2021
- Jennifer Karpchuk quoted in article on “Tax time: How to get your city of Philadelphia wage tax refund for 2020”The Philadelphia Inquirer and Lancaster Online, February 7, 2021
- Jennifer Karpchuck quoted in article on “State & Local Tax Cases To Watch In 2021"Law360, January 3, 2021
Presentations
Seminars & Presentations
- 43rd Annual Tax and Business Planning Virtual Seminar is on November 2-4, 2021November 4, 2021
- October 1, 2021
- Chamberlain Hrdlicka Attorneys present webinar on Tax Traps and Employment Law Considerations of a Remote Workforce on April 28, 2021April 28, 2021
- November 10, 2020
- March 16, 2020
- Philadelphia, PA
- October 23, 2019
- May 29, 2019
- May 21, 2019
- May 9, 2019
- Avoiding State Sales Tax Traps and Compliance Challenges, Navigating Audit IssuesMarch 21, 2019
- New Orleans, LA, March 12, 2019
- Philadelphia, PA, November 14, 2018
- Phoenix, AZ, October 25, 2018
- October 16, 2018
- Atlanta, GA, October 4, 2018
- July 24, 2018
- March 19, 2018
- Jennifer Weidler Karpchuk and Adam Koelsch talk state and local tax law at regional TEI seminar
- September 8, 2017
- Chamberlain Hrdlicka state and local tax lawyer to address issues common to income tax casesJanuary 29, 2016
- State and local tax lawyer Jennifer Weidler Karpchuk to discuss hot Pennsylvania tax topics
- State and local tax lawyer Jennifer Weidler Karpchuk to discuss best practices in CLE
- Chamberlain Hrdlicka attorney Stewart M. Weintraub presented two CLEs on nexus and its impact on state and local taxes, January 6, 2014
- The Four Seasons Philadelphia, May 30, 2012
Publications
Publications
- Jennifer Karpchuk article on "Philadelphia Mayor, City Council Seek to Offset Property Tax Increases"The Legal Intelligencer, June 2, 2022
- Jennifer Karpchuk article on "States Struggle With Justices' Key Ruling On State, County Taxes"Law 360, May 13, 2022
- Jennifer Karpchuk article on “(Unconstitutional?) Monetary Thresholds in Real Estate Appeals”Tax Notes, April 11, 2022
- Jennifer Karpchuk article on "The Last Hurrah: Top Tax Takeaways from Governor Wolf’s Final Budget Proposal"The Legal Intelligencer, March 15, 2022
- Article by Jennifer Karpchuk on “This Year in SALT”Tax Notes, December 20, 2021
- Article by Jennifer Karpchuk on “Remote work creates a spectrum of state and local tax issues”The Tax Adviser, December 1, 2021
- Article by Jennifer Karpchuk on “Pa. Tax Talk: Tax Cap Cases Highlight Chevron Issues”Law360, October 25, 2021
- Article by Jennifer Karpchuk on “New Hampshire v. Massachusetts Wage Tax Hearing Denied, Issue Far from Settled”CPA Now, October 7, 2021
- Article by Jennifer Karpchuk and Jarrod Martin on “A Dash of SALT in Bankruptcy Proceedings”Tax Notes, October 4, 2021
- Article by Jennifer Karpchuk on “Pa. Tax Talk: Uniformity Clause At The State's High Court”Law360, August 6, 2021
- Article by Jennifer Karpchuk on “Bidder Beware: Act 33's New Rules for Tax Sales”Legal Intelligencer, August 5, 2021
- Article by Jennifer Karpchuk on “From a Distance: Tax Traps of a Remote Workforce”Tax Notes, August 5, 2021
- Article by Jennifer Karpchuk on “As Nexus Waivers Wane, Know the Tax Implications of Remote Workers”CPA Now, July 21, 2021
- Article by Jennifer Karpchuk and Katherine Noll on “What’s Your Plan? Avoiding Tax Pitfalls of a Remote Workforce”Bloomberg Tax, June 21, 2021
- Article by Jennifer Karpchuk on “Remote Work: Post-Pandemic Pennsylvania and Phila. Tax Considerations”June 3, 2021
- Article by Jennifer Karpchuk on “Pa. Tax Talk: Takeaways From 2 Commonwealth Court Rulings"Law360, June 2, 2021
- Article by Jennifer Karpchuk on “The Unintentional SALT Consequences of Digital Advertising Taxes"Journal of Multistate Taxation and Incentives, June 2021
- Jennifer Karpchuck article on "Tax Time: Pennsylvania PIT Tax Filing Tips in a COVID World"The Legal Intelligencer, April 22, 2021
- Article by Jennifer Karpchuk and Alissa Gipson on “How to Even the Playing Field—Diversity, Inclusion and Retention in Law Firms”Legal Intelligencer, April 21, 2021
- Article by Jennifer Karpchuk on “Top Tax Takeaways From Gov. Wolf’s Budget Proposal”The Legal Intelligencer, March 15, 2021
- Jennifer Karpchuk, Stewart Weintraub, and Alissa Gipson article on “Oracle USA Inc. v. Commissioner of Revenue: Statutory Construction and Commissioner’s Authority”Bloomberg Tax, March 9, 2021
- Law360, March 8, 2021
- Article by Jennifer Karpchuk on “Philadelphia's 2020 Wage Tax Refund Process: Employer, Employee Considerations”The Legal Intelligencer, March 2, 2021
- Article by Jennifer Karpchuk on “How Granting Cert in New Hampshire v. Massachusetts Could Impact Pennsylvania and Philadelphia”Bloomberg Tax, February 22, 2021
- Article by Jennifer Karpchuk and Alissa Gipson on “The (Problematic) Road to Taxing Digital Advertising”Tax Notes, February 22, 2021
- Article by Jennifer Karpchuk and Katherine Noll on “2020: A Memorable Year in SALT”Tax Notes, December 21, 2020
- Article by Jennifer Karpchuk on "Economic Nexus Thresholds Set After Wayfair May Be Dropping"CPA Now, December 9, 2020
- Article by Jennifer Karpchuk and Ilya Lipin on “SALT Trends in Taxing the Digital Economy”Journal of Multistate Taxation, November 2020
- Article by Jennifer Karpchuk on “How Can I Balance COVID-Related Family Pressures With My Work?”The Legal Intelligencer, October 8, 2020
- Article by Jennifer Karpchuk on “How Pa. Cost-Of-Performance Decision May Affect Taxpayers”Law360, August 18, 2020
- Article by Phil Karter, Jennifer Karpchuk, and Kevin Sweeney on "“Should I Spend Money on a Business Development Coach? Advice for the New Partner"Legal Intelligencer, August 11, 2020
- Article by Jennifer Karpchuk on “Court Upholds Pennsylvania’s One-Way Road To Market-Based Sourcing”Tax Court State, August 10, 2020
- Article by Jennifer Karpchuk on “Philly Special: An Interview With Revenue Commissioner Frank Breslin”Tax Notes State, July 27, 2020
- Article by Jennifer Karpchuk on “States Could Use Wayfair Laws to Fix Depleted Budgets”Law360, July 15, 2020
- Article by Jennifer Karpchuk on “Pennsylvania and Philadelphia Tax Responses to COVID-19”CPA Now, June 10, 2020
- Article by Jennifer Karpchuk on “Philadelphia’s Tax Responses to the COVID-19 Pandemic”Legal Intelligencer, June 4, 2020
- Article by Jennifer Karpchuk on “Employers Beware: Pennsylvania Supreme Court Expands Reach of UC Tax”Tax Notes and Tax Analysts, May 11, 2020
- Article by Jennifer Karpchuk on “COVID-19: Pennsylvania and Philadelphia’s Actions to Aid Taxpayers,”State Tax Notes, April 27, 2020
- Article by Jennifer Karpchuk on "Top 3 State Tax Implications of Gov. Wolf’s Proposed Budget"Legal Intelligencer, March 13, 2020
- Article by Jennifer Karpchuk on "Is Taxpayer’s Rare 14th Amendment Win a Sign of the Future?"Tax Notes, February 24, 2020
- Article by Jennifer Karpchuk on "Keystone State – 2019 SALT Year in Review"State Tax Notes, February 17, 2020
- Article by Jennifer Karpchuk on "Three SALT Issues for Pennsylvania Taxpayers to Watch in 2020"Legal Intelligencer, January 29, 2020
- Article by Jennifer Karpchuk on "2020: Top SALT Issues to Watch in Philadelphia"Tax Notes, January 1, 2020
- Article by Jennifer Karpchuk on "M&A Due Diligence Checklist Post-Wayfair"Bloomberg Tax, October 2019
- Article by Jennifer Karpchuk on “Top 4 Pa. Tax Changes of 2019 and What to Expect in 2020"Legal Intelligencer, October 17, 2019
- Article by Jennifer Karpchuk on "Pennsylvania Tax Assessments: Top 5 Issues to Look Out For in Assessments"Legal Intelligencer, June 6, 2019
- Article by Jennifer Karpchuk on "Two Key SCOTUS SALT Cases to Watch and Their Implications for Pa. Taxpayers"Legal Intelligencer, May 3, 2019
- ALM Pennsylvania Tax Handbooked. 2013-2021
- ABA Property Tax Deskbook, Pennsylvania Chapter2011-2021
- Article by Jennifer Karpchuk on "Philadelphia's Beverage Tax: A Sweet Victory?"Tax Notes, November 12, 2018
- "Hashing out rates Taxing marijuana without extinguishing it", Accounting Today, November 6, 2018
-
"Farewell Physical Presence: Was the U.S. Supreme Court’s Decision Way Off, or Way…Fair?" ABA Tax Times, Aug. 3, 2018
-
"Life After Physical Presence: Implications for Pennsylvania Post-Wayfair" State Tax Notes, Aug. 6, 2018
- "Does Pennsylvania’s Bonus Depreciation Disallowance Violate Uniformity?” State Tax Notes, Mar. 19, 2018
- “Fireside Chat with Pennsylvania Revenue Secretary C. Daniel Hassel,” State Tax Notes, Jan. 22, 2018
- “Hashing Out SALT Issues Related to Pennsylvania’s Legalization of Medical Marijuana,” State Tax Notes, Nov. 13, 2017
-
“Pennsylvania Proposes Remote Seller Bill, but Is It Effective?” State Tax Notes, June 12, 2017