In February, the City of Philadelphia published FAQs regarding expiration of the temporary nexus waiver that had been in place during the COVID-19 pandemic. During the pandemic, the City had temporarily waived its legal nexus threshold that considers the presence
Adding Value – McNees PA Tax Blog
Adding Value – McNees PA Tax Blog, published by McNees Wallace & Nurick LLC, focuses on Pennsylvania state and local tax issues, including real estate tax appeals, tax exemption qualifications for non-profit entities, sales and use tax regulations, and procedural developments in tax litigation. The blog covers case law updates, administrative guidance, and legislative changes affecting tax compliance and disputes. It also addresses specialized topics such as tax treatment of employment agency services, IRS election forms relevant to tax planning, and settlement agreement enforcement in tax-related cases. The content is aimed at legal professionals and taxpayers navigating complex tax regulations in Pennsylvania.
Latest from Adding Value – McNees PA Tax Blog - Page 4
Is a stormwater fee an impermissible tax? The debate continues in municipalities all across the Commonwealth, but for at least one municipality, the debates have ended.
By Ryan Gonder
As a result of changes in federal and state laws related to stormwater management, municipalities across the Commonwealth have been forced – in order to comply with the new laws – to seek new funding sources and to regulate businesses…
Pennsylvania Saga re Unconstitutional Dollar-Based Caps on NOL Deduction Continues
There has been a flurry of litigation in recent years involving taxpayer challenges to the constitutionality of Pennsylvania’s statutory cap on net loss carryover (“NOL”) deductions for tax years prior to 2017. First came the Pennsylvania Supreme Court’s decision in…
PA Supreme Court Says Whistleblower Payments are Taxable Compensation
By Adam Koelsch
Recently, in O’Donnell v. Allegheny County North Tax Collection Committee, et al., No. 8 WAP 2021 (Dec. 27, 2021), the Pennsylvania Supreme Court held that whistleblower payments constituted compensation subject to local earned income taxes.
In 2014, the taxpayer had…
Wayne County – Countywide Reassessment Update
By Paul Morcom
Wayne County is currently going through a countywide reassessment whereby the county is going to reassess ever property within its border. The last time Wayne County performed a countywide reassessment was in 2004. Wayne County started the countywide reassessment process…
Allegheny County – Real Estate Tax Assessment Appeal Deadline – March 31, 2022
By Paul Morcom
The deadline for filing a real estate tax assessment appeal for the 2022 tax year is fast approaching in Allegheny County. The deadline is March 31, 2022. Property owners of hotels, restaurants, bars or any property type that has been…
PA Supreme Court Still Interested in School District Selection Process for Real Estate Tax Appeals
By Paul Morcom
On February 1, 2022, the Pennsylvania Supreme Court granted a Petition for Allowance of Appeal in GM Berkshire Hills LLC and GM Oberlin Berkshire Hills LLC v. Berks County Board of Assessment and Wilson School District, 16 MAP 2022. The…
Landmark Pennsylvania Corporate Net Income Tax Case Not Retroactively Applicable (except when it is)
By Adam Koelsch
On September 13, 2021, the Commonwealth Court held in Alcatel-Lucent USA Inc. v. Com., No. 803 F.R. 2017 (“Alcatel”), that the Pennsylvania Department of Revenue’s policy of applying the Pennsylvania Supreme Court’s landmark decision in Nextel Communications of the Mid-Atlantic,…
Time to Start Looking at Your Assessed Values in Pennsylvania in Preparation for Annual Assessment Appeal Deadlines
By Paul Morcom
The annual assessment appeal deadline of August 1, 2021 for assessed values effective for tax year January 1, 2022 is quickly approaching for the following Pennsylvania Counties:
Adams, Bucks, Butler, Cambria, Chester, Dauphin, Erie, Fayette, Franklin, Indiana, Lackawanna, Lancaster, Lawrence,…
Pennsylvania Department of Revenue extends Voluntary Compliance Program for Retailers with Inventory in Pennsylvania
By Paul Morcom
The Pennsylvania Department of Revenue has extended its Voluntary Compliance Program (“Program”) for any business that has inventory or stores property in Pennsylvania but is not registered to collect and pay Pennsylvania taxes. The Program, which runs through June 8,…