SALT Blawg – State and Local Tax Blog
State and Local Tax ("SALT") blog issues require state and local tax knowledge. Chamberlain Hrdlicka's SALT Blawg (SALT Blog) provides exactly that knowledge with news updates and commentary about state and local tax issues.
You can expect to find relevant information about topics such as income (corporate and personal) tax, franchise tax, sales and use tax, property (real and personal) tax, fuel tax, capital stock tax, bank tax, gross receipts tax and withholding tax. SALT Blawg, offers tax talk for tax pros … in your neighborhood.
Chamberlain Hrdlicka Blawgs
Business and International Tax Blog
The Pennsylvania Supreme Court issued its long-awaited decision in Synthes v. Commonwealth of Pennsylvania, 11 MAP 2021, a closely watched case dealing with differing interpretations of Pennsylvania’s costs of performance (“COP”) statute, which ultimately had the Department of Revenue (“DOR”) and the Office of Attorney General (“OAG”) on opposite sides.
Prior to 2014, the statute required services to be sourced to the location of the “income-producing activity.” Where the income-producing activity occurred both within and without Pennsylvania ...
In an opinion released September 9, 2022, the Online Merchants Guild (“Guild”) secured a victory against the Pennsylvania Department of Revenue (“Department”) in its attempt to collect information and back taxes on an estimated 11,000 out-of-state sellers who stored inventory in Amazon’s warehouses in Pennsylvania. See Online Merchants Guild v. Hassell, Pa. Commw. Ct. No. 179 MD 2021, 9/9/2022.
During 2012, Amazon and the Pennsylvania Department of Revenue (“Department”) entered into an agreement whereby Amazon agreed to voluntarily collect and remit ...
On August 3, 2022, the Pennsylvania Commonwealth Court upheld a panel decision finding that a senior living facility failed to qualify as a “purely public charity” and therefore was not entitled to exemption from sales tax. See Friends Boarding Home of W. Quarterly Meeting v. Commonwealth, No. 332 F.R. 2018 (Pa. Commw. Ct. Aug. 3, 2022) (op. not reported). In order to satisfy the requirements for a “purely public charity,” an institution must satisfy the five-part HUP test, which requires that an institution:
- Advance a charitable purpose;
- Donate or renders gratuitously a ...
The City of Philadelphia has responded to the U.S. Supreme Court’s decision in South Dakota v. Wayfair, 585 US. ___ (2018), amending its Business Income and Receipts Tax (“BIRT”) regulations to impose economic nexus. The City’s BIRT is imposed annually upon every person engaging in any business in the City; it is a privilege tax, taxing the “privilege” of doing business in Philadelphia. [Phila. Code §19-2603].
The BIRT has two components: a net income component and a gross receipts component. Prior to 1998, both portions of the BIRT were subject to the solicitation ...