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Pennsylvania Tax Handbook

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Stewart M. Weintraub, Jennifer Weidler Karpchuk, Adam Koelsch


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Published by The Legal Intelligencer, and in cooperation with the Pennsylvania Institute of Certified Public Accountants, the Pennsylvania Tax Handbook is a reference tool no tax professional in the commonwealth should be without. For 175 years, The Legal Intelligencer has been the expert source of legal information for professionals in Philadelphia, its suburbs and the state of Pennsylvania.

Pennsylvania Accountants, Tax Attorneys, and other Tax Professionals: As you gear up for the tax season, make sure the state's top tax book is in your hands!


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  • Availability: Available
  • Brand: The Legal Intelligencer
  • Product Type: Books
  • Edition: 2019
  • Page Count: 1528
  • ISBN: 978-1-62881-567-2
  • Pub#/SKU#: PATX19
  • Pub Date: 12/28/2018

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  • Stewart M. Weintraub

STEWART M. WEINTRAUB
SALT (State and Local Tax) Practice Chair
For more than 45 years, Mr. Weintraub has practiced State and Local Tax (“SALT”) law. He is SALT Practice Chair at
Chamberlain Hrdlicka in Philadelphia. He helps clients plan and structure transactions so that all SALT obligations are minimized. He represents clients for all aspects of SALT compliance and litigation, from audits through trials and appeals to the appellate courts. Before entering private practice, Mr. Weintraub was chief of tax litigation for the City of Philadelphia’s Law Department, during which he also served as chief counsel of the 1980 Mayor’s Tax Reform Commission. During 2003, he was appointed to serve as a member of the Tax Reform Commission created by the Home Rule Charter.

During 2013, the American Bar Association Tax Section elected Mr. Weintraub to the Tax Section Council as one of its Council Directors. His term as a Council Director expired during 2016. Mr. Weintraub also served as a member of the Philadelphia Bar Association Tax Section Council where his term expired at the end of 2016. He is also past chair of the American Bar Association’s and the Philadelphia Bar Association’s respective Tax Section’s SALT Committees and is a past Secretary Treasurer of the Philadelphia Bar Association Tax Section. He has been ranked among the Best Lawyers in America since 2005 and during 2014 he was named Lawyer of the Year for Litigation and Controversy – Tax and Tax Law by “Best Lawyers.” Mr. Weintraub has been named a Pennsylvania Super Lawyer since 2004. He is a frequent author of many SALT articles, a frequent and speaker at many SALT continuing education programs and is an Adjunct Professor teaching State and Local Taxes in Temple University’s Beasley School of Law’s Graduate Tax Program. During 2014, Mr. Weintraub was the recipient of American Law Media’s Lifetime Achievement Award for Professional Excellence and service to the Bar.



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  • Jennifer Weidler Karpchuk

Jennifer Weidler Karpchuk is Senior Counsel at Chamberlain Hrdlicka in Philadelphia, representing clients in all aspects of state and local tax compliance and litigation, including challenging audit determinations and real estate assessment decisions, seeking refunds from state and local governments, handling administrative appeals, litigating unresolved disputes in state and local courts, handling post-trial appeals, advising clients on the tax implications of pending and past transactions and planning for mitigating tax burdens. Additionally, Ms. Karpchuk assists clients in reducing interest and penalties associated with past due taxes through the use of state and local amnesty, voluntary disclosure programs and administrative appeals.

Ms. Karpchuk was named a Pennsylvania Super Lawyers Rising Star for 2016 and 2017. She is a frequent speaker and contributor to the firm’s State and Local Tax Blog and she writes a quarterly article for State Tax Notes. She is co-author of the Pennsylvania chapter of the American Bar Association Tax Section State and Local Tax Committee Property Tax Deskbook. Ms. Karpchuk is Co-Chair of the American Bar Association State and Local Tax Committee’s Sales and Use Tax Subcommittee and Miscellaneous Tax Subcommittee. Additionally, Ms. Karpchuk is Secretary of the Philadelphia Bar Association’s State and Local Tax Committee.



Author Image
  • Adam Koelsch

Adam M. Koelsch is an attorney at Chamberlain Hrdlicka, focusing on state and local tax controversy. Prior to joining the firm, Adam acted as Deputy City Solicitor for the City of Philadelphia Law Department, Tax Unit, where he represented the City of Philadelphia in high-dollar-value/complex local tax cases at administrative hearings before the Philadelphia Tax Review Board, in agency appeals and tax collection actions at the Court of Common Pleas, and in tax appeals at the Commonwealth Court. Prior to joining the Law Department, Mr. Koelsch had worked at the Kings County District Attorney’s Office in Brooklyn, New York – one of the largest prosecutor’s office in the country – where, as a Senior Appellate Attorney, he routinely argued in the state appellate courts, including the New York Court of Appeals, which is the highest appellate court in New York.

Chapter 1: Personal Income Tax
1-1 OVERVIEW
1-2 IMPOSITION
1-2:1 Parties Subject to Tax.
1-2:2 Resident.
1-2:3 Domicile.
1-2:4 Nonresident.
1-2:5 Part-year Residents.
1-2:6 Estates and Trusts.
1-2:7 Grantor Trusts.
1-2:8 Allocation of Nonresident Income.
1-2:9 Administration.
1-3 TAX BASE, EXCLUSIONS AND EXEMPTIONS
1-3:1 Income Defined.
1-3:2 Income Subject to Tax.
1-3:3 Taxable Income Defined - Federal vs. Pennsylvania.
1-3:4 Computation of the Tax.
1-3:5 When to Include Items in Income.
1-3:6 Partnership Income.
1-3:7 Decedents
1-4 TAXABLE CLASSES OF INCOME
1-4:1 Compensation
1-4:2 Net Profits From a Business
1-4:3 Net Profits, Net Gains or Income from Disposition of Property
1-4:4 Net Gains or Income Derived from or in the Form of  Rents, Royalties, Patents, and Copyrights
1-4:5 Dividends
1-4:6 Interest
1-4:7 Net Gambling and Lottery Winnings
1-4:8 Net Gains or Income Derived Through Estates or Trusts
1-5 SPECIAL TAX PROVISIONS FOR POVERTY
1-5:1 Poverty income.
1-5:2 Poverty exemption.
1-5:3 Estimated tax.
1-6 CANCELLATION OF INDEBTEDNESS
1-6:1 General Definitions
1-6:2 Credit Cards and Other Unsecured Indebtedness.
1-6:3 Student Loans.
1-6:4 Personal Use Property.
1-6:5 Cancellation in the Employment Context.
1-6:6 Exceptions.
1-6:7 Cancellation of Indebtedness Secured by a Principal Residence
1-6:8 Cancellation of Business Indebtedness, Investment  Indebtedness and Rents, Royalties, Patents and Copyrights Indebtedness
1-7 OIL AND GAS ISSUES
1-7:1 Personal Income Treatment of the Division and Transfer of Oil and Gas Interests.
1-8 TAX RATE
1-9 CREDITS, PAYMENTS AND RETURNS
1-9:1 Who Must File?
1-9:2 When Must a Return be Filed?
1-10 RETURN FORMS
1-10:1 Individuals.
1-10:2 Mandatory E-Filing of PA-40s Prepared by Third-Party Preparers.
1-10:3 Amended return.
1-10:4 Estates and Trusts.
1-10:5 Partners and Partnerships.
1-10:6 S corporations.
1-10:7 Accounting periods and methods.
1-10:8 Recordkeeping Requirements.
1-10:9 Confidentiality of Tax Information.
1-10:10 Amended Returns.
1-10:11 Applications for Refunds.
1-10:12 Refund Period.
1-10:13 Personal Income Tax Payments and Withholding.
1-10:14 Declarations of Estimated Tax.
1-10:15 Information Returns.
1-10:16 Credits Against the Tax.
1-11 AUDITS, ASSESSMENTS AND APPEALS
1-11:1 Revenue.
1-11:2 Jeopardy Assessments.
1-11:3 Bankruptcy or Receivership.
1-11:4 Reassessments.
1-11:5 Refund or Credit of Overpayments.
1-11:6 Interest.
1-11:7 Fiduciaries.
1-11:8 Investigation and Audit.
1-11:9 Penalties, Additions, and Interest.
1-11:10 Tax Evasion.
1-11:11 Failure to File.
1-11:12 Fraudulent Returns and Documents.
1-11:13 Failure to Pay.
1-11:14 Underpayment of Tax.
1-11:15 Failure to Pay Estimated Tax.
1-11:16 Failure to Remit Taxes Collected.
1-11:17 Employee Taxes.
1-11:18 Information Returns.
1-11:19 Defective Returns.
1-11:20 Flow-through Entities.
1-11:21 Bad Checks.
1-11:22 Failure to Keep Records or Supply Information.
1-11:23 Interest.
1-11:24 Abatement of additions or penalties.

Chapter 2: Sales and Use Tax and Hotel Occupancy Tax
2-1 SALES AND USE TAX OVERVIEW
2-2 IMPOSITION
2-3 ADMINISTRATION
2-4 COLLECTION OF TAX
2-5 TRANSACTIONS SUBJECT TO SALES TAX
2-5:1 Definition of “maintaining a place of business”
2-5:2 Exceptions to the definition of “maintaining a place of business”
2-6 TRANSACTIONS SUBJECT TO USE TAX
2-6:1 Definition of “use.”
2-6:2 Use tax exemptions.
2-6:3 Additional exemptions for use tax.
2-7 CREDITS
2-8 ALTERNATE IMPOSITION
2-9 TAX BASE
2-9:1 Purchase price.
2-9:2 Special Rules Relating to Purchase Price for  Certain Sales
2-10 TAXABLE PROPERTY AND SERVICES
2-10:1 Taxable property.
2-10:2 Taxable services.
2-11 SPECIAL RULES ON SELECTED SALES AND SERVICES
2-11:1 Advertising
2-11:2 Computer Software and Internet Services
2-11:3 Telecommunications Services.
2-11:4 Contractors and Building Trades.
2-11:5 Premium Cable Services.
2-11:6 Rentals and Leases of Tangible Personal Property.
2-11:7 Tax on Lease of Cargo Containers Used in  International Commerce Not Unconstitutional.
2-11:8 Direct Wine Shipments
2-11:9 Medical Marijuana
2-12 EXEMPTIONS AND EXCLUSIONS FOR  CERTAIN ENTITIES AND INDUSTRIES
2-12:1 Charitable Organizations
2-12:2 Governmental Entities
2-12:3 Keystone Opportunity Zone Business
2-12:4 Manufacturing
2-13 SPECIAL RULES FOR SALES OF EXEMPT PROPERTY
2-14 SPECIAL RULES FOR SALES OF EXEMPT SERVICES
2-15 SPECIAL RULES FOR EXEMPT TRANSACTIONS
2-16 RATES
2-17 PAYMENTS AND RETURNS
2-18 COLLECTION OF TAX
2-19 REGISTRATION AND LICENSES
2-20 CREDITS AGAINST THE TAX
2-21 PAYMENT OF TAX
2-22 RECORDS
2-23 PENALTIES
2-24 ASSESSMENTS
2-25 OTHER OFFENSES
2-26 APPEALS
2-27 HOTEL AND OCCUPANCY TAX

Chapter 3: Corporate Net Income Tax
3-1 RECENT DEVELOPMENTS
3-2 OVERVIEW
3-2:1 Tax Rate:
3-2:2 Federal Starting Point:
3-2:3 Allocation and Apportionment:
3-2:4 Group Filing:
3-3 IMPOSITION
3-3:1 Authority.
3-3:2 Imposition.
3-3:3 Accounting periods and methods.
3-3:4 52-53 week year.
3-3:5 Consolidated group taxpayers.
3-3:6 Charitable contributions.
3-3:7 Partnership interests - accounting methods.
3-4 TAXABLE AND EXEMPT CORPORATIONS
3-5 TAXABLE PRESENCE/NEXUS - WHAT IS MEANT BY “DOING BUSINESS” IN PENNSYLVANIA?
3-6 TAX BASE, EXCLUSIONS AND EXEMPTIONS
3-7 ALLOCATION AND APPORTIONMENT
3-8 ALLOCATION OF NONBUSINESS INCOME
3-8:1 Rents and Royalties
3-8:2 Gains and Losses from Dispositions of Property
3-8:3 Interest
3-8:4 Dividends
3-8:5 Patent and copyright royalties
3-8:6 Nonbusiness Income Classification Can be  Advantageous or Disadvantageous.
3-9 APPORTIONMENT OF BUSINESS INCOME PRE-2013
3-10 APPORTIONMENT OF BUSINESS INCOME POST-2013
3-11 CREDITS, PAYMENTS, RETURNS
3-12 AUDITS, ASSESSMENTS, APPEALS

Chapter 4: Capital Stock and Foreign Franchise Tax
4-1 OVERVIEW
4-1:1 Nature of tax.
4-1:2 Parties subject to tax.
4-1:3 Tax base.
4-1:4 Apportionment.
4-2 TAX RATE
4-3 IMPOSITION
4-3:1 Revenue information.
4-3:2 Administration.
4-3:3 Corporations subject to tax.
4-3:4 Entities not subject to tax.
4-3:5 Constitutional limitations imposed upon a state’s ability to tax.
4-3:6 Federal statutory restraint on a state’s ability to tax - Interstate Income Act of 1959 (P.L. 86-272).
4-3:7 P.L. 86-272 does not prohibit Pennsylvania from  imposing its foreign franchise tax upon a foreign corporation whose in-state activities are limited to “solicitation.”
4-3:8 Application of P.L. 86-272 and De Minimis Standards.
4-3:9 Nexus created as a result of a corporation’s ownership of an interest in an entity that is not a “corporation” for capital stock tax purposes [72 Pa.C.S. § 7602.4].
4-3:10 Effect of federal tax treaties.
4-4 TAX BASE, EXCLUSIONS & EXEMPTIONS
4-5 U.S. GAAP VERSUS IFRS
4-6 NET INCOME
4-7 NET WORTH
4-8 TAXABLE YEARS
4-9 SPECIAL RULES FOR FIRST AND LAST YEAR COMPANIES
4-10 ALLOCATION AND APPORTIONMENT
4-11 EXEMPTION FOR MANUFACTURING, PROCESSING AND RESEARCH AND DEVELOPMENT
4-12 TAX RATE
4-13 CREDITS, PAYMENTS & RETURNS
4-14 AUDITS, ASSESSMENTS & APPEALS
4-15 VOLUNTARY DISCLOSURE PROGRAM
4-16 TAX AMNESTY

Chapter 5: Corporate Loans Tax
5-1 OVERVIEW
5-1:1 Interaction with the Personal Property Tax.
5-2 IMPOSITION
5-2:1 Governance of Corporate Loan Tax.
5-2:2 Administration.
5-3 TAX BASE, EXCLUSIONS & EXEMPTIONS
5-3:1 Tax Base.
5-3:2 Paid in Kind Interest (PIK).
5-3:3 Indebtedness Held by Fiduciaries.
5-3:4 Resident Beneficiaries.
5-3:5 Exemptions.
5-3:6 Exempt Indebtedness.
5-3:7 Exempt withholding.
5-3:8 Exempt holders.
5-4 RATE
5-4:1 Tax Rate.
5-4:2 Treasurer’s Commission.
5-5 CREDITS, PAYMENTS & RETURNS
5-5:1 Withholding.
5-5:2 Corporate Loans Report/Tax Payment.
5-6 AUDITS, ASSESSMENTS & APPEALS

Chapter 6: Taxation of Pass-Through Entities
6-1 PARTNERSHIPS
6-1:1 Overview
6-1:2 Definition of Partnership
6-1:3 Formation and Liquidation of a Partnership
6-1:4 Operations of a Partnership
6-1:5 Basis in Partnership
6-1:6 Tax Year of a Partnership
6-1:7 Taxable Income of a Partnership
6-1:8 Tax Benefit Rule
6-1:9 Allocation and Apportionment of Partnership Income
6-1:10 Taxation of Partners Subject to the Personal Income Tax
6-1:11 Taxation of Partners Subject to the Corporate Net Income Tax
6-1:12 Returns
6-1:13 Personal Income Tax Withholding on Nonresident Individuals, Trusts And Estates
6-1:14 Corporate Net Income Tax Withholding on Nonfiling Corporate Partners
6-1:15 Nonresident Consolidated Income Tax Returns (Form Pa-40 NRC)
6-1:16 Real Property Owned by Partnership
6-2 LIMITED LIABILITY PARTNERSHIPS
6-2:1 Overview
6-3 LIMITED LIABILITY COMPANIES
6-3:1 Overview
6-3:2 Taxation of Limited Liability Companies
6-4 RESTRICTED PROFESSIONAL COMPANIES
6-4:1 Overview
6-5 S CORPORATIONS
6-5:1 Overview
6-5:2 Election
6-5:3 Prior Law: Elections in Tax Years Beginning Before January 1, 2006
6-5:4 Tax Base
6-5:5 Returns and Withholding
6-5:6 Maintain List of Shareholders
6-6 TAX AMNESTY

Chapter 7: Taxes on Financial Institutions and Insurance Companies
7-1 BANK SHARES TAX
7-1:1 Introduction
7-1:2 Tax Profile
7-1:3 Overview
7-1:4 Imposition
7-2 TAX BASE AND EXEMPTION
7-2:1 Taxable Capital Stock Shares
7-2:2 Rate
7-2:3 Credits, Payments and Returns
7-2:4 Procedures, Protests and Appeals
7-3  TAX ON TAXABLE NET INCOME OF MUTUAL THRIFT INSTITUTIONS
7-3:1 Tax Profile
7-3:2 Imposition
7-3:3 Tax Base and Exemption
7-3:4 Rate
7-3:5 Credits, Payments and Returns
7-3:6 Procedures, Protests and Appeals
7-4 OTHER TAXES ON FINANCIAL INSTITUTIONS
7-4:1 Tax on Private Bankers
7-4:2 Credit Unions
7-5 TAXES ON INSURANCE COMPANIES
7-6 TITLE INSURANCE COMPANIES SHARES TAX
7-6:1 Overview
7-6:2 Imposition
7-6:3 Tax Base and Exemption
7-6:4 Rate
7-6:5 Credits, Payment and Return
7-6:6 Procedures, Protests and Appeals
7-7  GROSS PREMIUMS TAX ON INSURANCE COMPANIES
7-7:1 Overview
7-7:2 Imposition
7-7:3 Tax Base and Exemption
7-7:4 Rate
7-7:5 Credits, Payment and Return
7-7:6 Procedures, Protests and Appeals
7-8 MISCELLANEOUS INSURANCE TAXES

Chapter 8: Gross Receipts, Motor Carrier, Fuels and Vehicle Registration Taxes
8-1 GROSS RECEIPTS TAX
8-1:1 Overview
8-1:2 Imposition
8-1:3 Tax Base, Rate, and Exemption
8-1:4 Credit, Payment and Return
8-1:5 Audit, Assessment and Appeal
8-2 MOTOR CARRIERS ROAD TAX
8-2:1 Overview
8-2:2 Imposition
8-2:3 Tax Base, Rate and Exemption
8-2:4 Credits, Payment and Return
8-2:5 Audit, Assessment and Appeal
8-3  TAXES ON LIQUID FUELS AND FUELS, AND THE OIL COMPANY FRANCHISE TAX
8-3:1 Overview
8-3:2 Imposition
8-3:3 Tax Base, Rate, and Exemptions
8-3:4 Credits, Payments and Returns
8-4 MOTOR VEHICLE REGISTRATION TAX
8-4:1 Passenger Cars.
8-4:2 Application for registration.
8-4:3 Commercial Vehicle Registration.
8-4:4 Exemptions.
8-5 MOTOR FUELS BOND REQUIREMENT

Chapter 9: Unemployment Compensation
9-1 OVERVIEW
9-2 IMPOSITION
9-2:1 Imposition.
9-2:2 Administration.
9-2:3 Definitions
9-3 TAX BASE, EXCLUSION AND EXEMPTIONS
9-3:1 Employment - Special Situations.
9-3:2 Government Employers.
9-3:3 Not-For-Profit Employers.
9-3:4 Other Specific Exemptions.
9-3:5 Reduction of Federal Unemployment Tax Credit
9-4 TAX RATE
9-4(a) Successor-in-Interest Rate.
9-4(b) Appeals & Requests for Reconsideration of Rate.
9-4:1 Employee Contribution.
9-4:2 Interest Contribution.
9-5 CREDITS, PAYMENTS, RETURNS
9-5:1 Returns and Payment of Tax.
9-5:2 Unemployment Benefits
9-5:3 Additional Benefits
9-6 PENALTIES
9-6:1 Civil Monetary Penalties.
9-6:2 Criminal Penalties

Chapter 10: Inheritance and Estate Tax
10-1 OVERVIEW
10-2 IMPOSITION
10-3 INHERITANCE TAX
10-3:1 Tax Base
10-3:2 Tax Rate
10-3:3 Credits, Payments, and Returns
10-4 ESTATE TAX
10-5 AUDITS, ASSESSMENTS, AND APPEALS
10-6 MISCELLANEOUS

Chapter 11: Local Taxes, General Principles
11-1 OVERVIEW
11-2 RECENT DEVELOPMENTS
11-3 ENABLING LEGISLATION
11-3:1 Enabling legislation.
11-3:2 Classification of political subdivisions.
11-4 LIMITATIONS ON LOCAL TAXING POWERS
11-4:1 Constitutional restrictions.
11-4:2 General restrictions.
11-4:3 Preemption doctrines.
11-4:4 Immunity
11-4:5 Limitations on subjects of taxation.
11-4:6 Business privilege tax.
11-4:7 Realty transfers.
11-4:8 Taxation by more than one subdivision.
11-4:9 Merger of One or More Political Subdivisions.
11-4:10 Boundary determinations. Counties of the second  and third class.
11-4:11 Federal Tax Returns Not Protected by Privilege  Against Self-Incrimination.
11-5 LOCAL TAX REFORM
11-5:1 Local Tax Reform Act (Act 50 of 1998)
11-5:2 Local Taxpayers Bill of Rights
11-5:3 The Optional Occupation Tax Elimination Act (Act 24 of 2001)
11-5:4 The Taxpayer Relief Act (Act 1 of 2006)
11-6  LOCAL TAXES AS A PRIMARY SOURCE OF FUNDING
11-6:1 Limitation on mercantile or business privilege taxes.
11-6:2 Lack of notice for unpaid Pennsylvania local  business privilege tax.
11-6:3 Airport authority immune from local taxes.
11-6:4 Video Programming Municipal Tax Authorization Act.
11-6:5 Allegheny County Sales Tax.
11-6:6 Hotel room rental tax in third-class counties.
11-7  LOCAL TAXATION, SPECIAL TOPICS AND CURRENT DEVELOPMENTS
11-7:1 Local Services Tax
11-7:2 Business Privilege Tax
11-7:3 Amusement Tax
11-7:4 Earned Income Tax

Chapter 12: Taxes on Real Estate
12-1 LOCAL REAL PROPERTY TAX
12-1:1 Overview
12-1:2 Imposition
12-1:3 Real Property Subject To Tax
12-1:4 Tax Exemptions
12-1:5 Tax Rebates and Deferrals
12-1:6 Assessment Process
12-1:7 Assessment Appeals
12-2 PUBLIC UTILITY REALTY TAX
12-2:1 Overview
12-2:2 Imposition
12-2:3 Property Subject to Tax
12-2:4 Tax Rate
12-2:5 Tentative Tax
12-2:6 Assessment of Tax
12-2:7 Interest and Penalty
12-2:8 Additional Assessments, Refunds, and Rebates
12-2:9 Appeals
12-2:10 Surcharge
12-2:11 Additional Tax

Chapter 13: Realty Transfer Tax
13-1 OVERVIEW
13-2 IMPOSITION
13-3 TAX BASE, EXCLUSIONS & EXEMPTIONS
13-4 OTHER REALTY TRANSFER TAX ISSUES
13-5 RATE
13-6 COMMON LEVEL RATIOS
13-7 CREDITS, PAYMENTS & RETURNS

Chapter 14: Philadelphia City and School District Taxes
14-1 PHILADELPHIA TAXES IN GENERAL
14-1:1 Recent Developments
14-1:2 Overview
14-1:3 Payments and Returns
14-1:4 Audits, Assessments and Appeals
14-2 PHILADELPHIA WAGE, NET PROFITS AND EARNINGS TAX
14-2:1 Overview
14-2:2 Imposition
14-2:3 Tax Base, Exclusions & Exemptions
14-2:4 Credits, Payments & Returns
14-2:5 Audits, Assessments & Appeals
14-3 BUSINESS INCOME AND RECEIPTS TAX
14-3:1 Overview
14-3:2 Imposition
14-3:3 Tax Base, Exclusions & Exemptions
14-3:4 Rates
14-3:5 Credits, Payments & Returns
14-4 REALTY TRANSFER TAX
14-5 REAL ESTATE TAX
14-6 AMUSEMENT TAX
14-7 MECHANICAL AMUSEMENT DEVICES TAX
14-8 PARKING TAX
14-9 VEHICLE RENTAL TAX
14-10 SALES, USE AND HOTEL OCCUPANCY TAX
14-11 HOTEL TAXES
14-11:1 Hotel Room Rental Tax
14-11:2 Tourism and Marketing Tax
14-11:3 Hospitality Promotion Tax
14-11:4 Reports, Returns, Payment and Collection of Hotel Taxes
14-12 SCHOOL DISTRICT INCOME TAX
14-12:1 Imposition, Tax Base & Rate
14-12:2 Taxable Income, Exclusions & Exemptions
14-12:3 Credits, Payments & Returns
14-13 BUSINESS USE AND OCCUPANCY TAX
14-13:1 Imposition
14-13:2 Tax Base, Rate, Exclusions & Exemptions
14-13:3 Credits, Payments and Returns
14-13:4 Audits, Assessments & Appeals
14-14 LIQUOR SALES TAX
14-14:1 Tax Base & Rate
14-14:2 Credits, Payments & Returns
14-14:3 Audits, Assessments & Appeals
14-15 OUTDOOR ADVERTISING TAX
14-15:1 Tax Rate
14-15:2 Definitions
14-16 TOBACCO AND TOBACCO-RELATED PRODUCTS TAX
14-17 SWEETENED BEVERAGE TAX
14-17:1 Tax Rate.
14-17:2 Definitions. [Phila. Code §19-4101].
14-17:3 Exceptions.
14-17:4 Distributor Registration; Purchases from  Registered Distributors.
14-17:5 Notification of Dealer Status.
14-17:6 Liability for Payment of the Tax.
14-17:7 Administration.
14-17:8 Penalties.
14-17:9 Challenges to the Beverage Tax
14-17:10 Healthy Beverage Credit.
14-18 VOLUNTARY DISCLOSURE PROGRAM
14-19 TAX AMNESTY

Chapter 15: Pittsburgh City and School District Taxes
15-1 OVERVIEW
15-1:1 The Local Tax Enabling Act (“LTEA”)
15-1:2 City of Pittsburgh Overview
15-1:3 General Provisions - City of Pittsburgh
15-1:4 Pittsburgh School District Generally
15-2 EARNED INCOME TAX
15-2:1 Earned Income Tax - City of Pittsburgh
15-2:2 Earned Income Tax - Pittsburgh School District
15-3 HOME RULE TAX
15-3:1 Home Rule Tax - City of Pittsburgh
15-3:2 Home Rule Tax - Pittsburgh School District
15-4 OTHER TAXES
15-4:1 Payroll Expense Tax - City of Pittsburgh
15-4:2 Local Services Tax (Formerly Occupational   Privilege Tax or Emergency and Medical Services Tax) - City of Pittsburgh
15-4:3 Local Services Tax (Formerly Emergency and  Municipal Services Tax) - Pittsburgh School District
15-4:4 Business Privilege Tax - City of Pittsburgh
15-4:5 Business Privilege Tax - Pittsburgh School District
15-4:6 Institution and Service Privilege Tax - City of  Pittsburgh
15-4:7 Institution and Privilege Tax - Pittsburgh School District
15-4:8 Realty Transfer Tax - City of Pittsburgh
15-4:9 Realty Transfer Tax - Pittsburgh School District
15-4:10 Real Estate Property Tax - City of Pittsburgh
15-4:11 Other Real Estate Property Taxes
15-4:12 Amusement Tax - City of Pittsburgh
15-4:13 Amusement Tax - Pittsburgh School District
15-4:14 Non-Resident Sports Facility Usage Fee
15-4:15 Parking Tax - City of Pittsburgh
15-4:16 Parking Tax - Pittsburgh School District
15-5 ALLEGHENY COUNTY TAXES
15-6 TAX CREDITS

Chapter 16: Procedures, Protests & Appeals
16-1 INTRODUCTION
16-2 RECENT DEVELOPMENTS
16-2:1 Recent Developments - 2018
16-2:2 Recent Developments - 2017
16-2:3 Recent Developments - 2016
16-3 MANDATORY E-FILING OF RETURNS PREPARED BY TAX PREPARERS
16-3:1 Sales and Use Tax
16-3:2 Corporate Taxes
16-3:3 Personal Income Tax
16-3:4 Liquid Fuels and Fuels Tax
16-4 REGISTRATION
16-5 CORPORATE NET INCOME TAX AND CAPITAL STOCK/FOREIGN FRANCHISE TAX
16-5:1 Amended Reports, Corrected Reports and Reports of Change
16-5:2 Settlement Process
16-5:3 Administrative Review of Settlements and Resettlements
16-5:4 Tax Refunds
16-6 SALES AND USE TAX
16-6:1 Amended Returns
16-6:2 Audits
16-7 ADMINISTRATIVE REVIEW OF ASSESSMENTS AND REASSESSMENTS
16-8 PERSONAL INCOME TAX
16-8:1 Amended Returns
16-8:2 Audits
16-8:3 Administrative Review of Assessments And  Reassessments
16-8:4 Refunds
16-9 PETITIONS TO THE BOARD OF APPEALS
16-9:1 Board of Appeals Procedures
16-9:2 Petitions to the Board of Finance and Revenue
16-10  BOARD OF FINANCE AND REVENUE PROCEDURES
16-10:1 Judicial Appeals
16-10:2 Board of Finance and Revenue Practice and  Procedure - Act 52
16-10:3 Act 119 - Procedural Rules for Determinations  and Assessments Made by the Department of Revenue After December 31, 2007.
16-11 SALES AND USE TAX
16-11:1 Amended Returns
16-11:2 Audits
16-11:3 Assessments
16-11:4 Administrative Review of Assessments and Reassessments
16-11:5 Collection of Taxes
16-11:6 Refunds
16-12 PERSONAL INCOME TAX
16-12:1 Amended Returns
16-12:2 Audits and Assessments
16-12:3 Administrative Review of Assessments and Reassessments
16-12:4 Collection of Taxes
16-12:5 Refunds
16-13 UNIFORM REFUND PROCEDURES
16-13:1 Uniform Statute of Limitations
16-13:2 Petitions to the Board of Appeals.
16-13:3 How to File a Petition for Refund.
16-14 UNIFORM ADMINISTRATIVE PROCEDURES
16-14:1 Board of Appeals (Department Of Revenue)
16-15 BOARD OF FINANCE AND REVENUE
16-16 JUDICIAL APPEALS
16-17 INTEREST ON TAXES DUE
16-18 INTEREST ON OVERPAYMENTS OR REFUNDS OF TAX
16-19 TAX CLEARANCE CERTIFICATES, DISSOLUTIONS, WITHDRAWALS, MERGERS, CONSOLIDATIONS AND BULK SALES
16-20 VOLUNTARY DISCLOSURE PROGRAM
16-21 USE TAX VOLUNTARY COMPLIANCE PROGRAM
16-22 ELECTRONIC FUNDS TRANSFER (EFT)
16-23 VENDOR ENFORCEMENT PROGRAM
16-24 TAX AMNESTY PROGRAM
16-25 PROCEDURES TO ATTACH AND SEIZE BANK ACCOUNTS

Chapter 17: Escheat and Corporate Fees, Licenses
17-1 OVERVIEW
17-2 UNCLAIMED PROPERTY (ESCHEAT)
17-3 CORPORATE FEES AND INCORPORATION

Chapter 18: Credits
18-1 NEIGHBORHOOD ASSISTANCE TAX CREDIT
18-2 ENTERPRISE ZONE TAX CREDITS
18-3 PENNSYLVANIA TAX CREDIT FOR NEW JOBS
18-4 RESEARCH AND DEVELOPMENT TAX CREDIT
18-5 EDUCATION TAX CREDIT (ETC)
18-6 PRE-KINDERGARTEN TAX CREDIT
18-7 EDUCATIONAL OPPORTUNITY SCHOLARSHIP TAX CREDIT
18-8 LOCAL ECONOMIC REVITALIZATION TAX ASSISTANCE ACT (LERTA)
18-9 CITY REVITALIZATION AND IMPROVEMENT ZONES
18-10 KEYSTONE OPPORTUNITY ZONE PROGRAM
18-11 2012 KEYSTONE OPPORTUNITY ZONE EXTENSION, EXPANSION, AND NEW DESIGNATIONS
18-12 2016 KEYSTONE OPPORTUNITY ZONE EXTENSION AND NEW DESIGNATIONS
18-13 FILM TAX CREDIT
18-14 STRATEGIC DEVELOPMENT AREAS
18-15 KEYSTONE INNOVATION ZONES
18-16 KEYSTONE SPECIAL DEVELOPMENT ZONES
18-17 ALTERNATIVE ENERGY PRODUCTION TAX CREDIT
18-18 RESOURCE ENHANCEMENT AND PROTECTION PROGRAM (REAP)
18-19 RESOURCE MANUFACTURING TAX CREDIT
18-20 PROMOTING EMPLOYMENT ACROSS PENNSYLVANIA PROGRAM
18-21 HISTORIC PRESERVATION INCENTIVE TAX CREDIT [EFFECTIVE JULY 1, 2013]
18-22 COMMUNITY-BASED SERVICES TAX CREDIT [EFFECTIVE JULY 1, 2013]
18-23 MOBILE TELECOMMUNICATIONS BROADBAND INVESTMENT TAX CREDIT
18-24 INNOVATE IN PA TAX CREDIT
18-25 CONCERT REHEARSAL AND TOUR TAX CREDIT
18-26 VIDEO GAME PRODUCTION TAX CREDIT
18-27 COAL REFUSE ENERGY AND RECLAMATION CREDIT
18-28 WATERFRONT DEVELOPMENT TAX CREDIT
18-29 MANUFACTURING AND INVESTMENT TAX CREDIT
18-30 RURAL JOBS AND INVESTMENT TAX CREDIT
18-31 MIXED USE DEVELOPMENT TAX CREDIT
18-32 COMPUTER DATA EQUIPMENT CENTER PROGRAM
18-33 PHILADELPHIA CREDITS
18-33:1 Philadelphia Job Creation Tax Credit
18-33:2 Philadelphia Contribution to community  development corporation Tax Credit
18-33:3 Philadelphia 10-Year Abatement of Real Estate Taxes for Improvements to Industrial, Commercial and Other Business Properties
18-33:4 Philadelphia 10-Year Abatement from Real  Estate Taxes for the Conversion of Deteriorated Industrial, Commercial and Other Business Property to Commercial Residential Use
18-33:5 Philadelphia 10-Year Abatement from Real Estate  Taxes for Improvements to Existing and New Construction of Residential Property
18-33:6 Philadelphia Re-Entry Employment Program (PREP)
18-33:7 Philadelphia Green Roof Tax Credit
18-33:8 Philadelphia Healthy Beverage Credit
18-33:9 Philadelphia Sustainable Business Credit

Chapter 19: Miscellaneous Commonwealth Taxes
19-1 ALCOHOLIC BEVERAGES TAX
19-1:1 Overview
19-1:2 Imposition
19-1:3 Tax Base And Exemptions
19-1:4 Credits, Payments and Returns
19-2 CIGARETTE TAX
19-2:1 Overview
19-2:2 Imposition
19-2:3 Tax Base and Exemptions
19-2:4 Credits, Payments and Returns
19-3 PENNSYLVANIA MEDICAL MARIJUANA TAX
19-3:1 Overview
19-3:2 Administration
19:3:3 Exemption
19-4  PENNSYLVANIA RACE HORSE DEVELOPMENT & GAMING ACT
19-4:1 Overview
19-4:2 Tax Base and Rate
19-4:3 Gambling Expansion Act
19-5  NONLICENSED CORPORATION PARI-MUTUEL WAGERING TAX
19-5:1 Effective July 9, 2013 through February 22, 2016
19-5:2 Effective February 23, 2016
19-6 FIREWORKS
19-6:1 Effective October 30, 2017

Chapter 20: Commonwealth Corporate Level Taxes as Applied to Electric Utilities & Wholesalers, Pipeline Companies, and the Marcellus Shale Industry
20-1 OVERVIEW
20-2 ELECTRIC UTILITIES AND WHOLESALERS
20-3 GAS UTILITIES AND PIPELINE COMPANIES
20-4 MARCELLUS SHALE INDUSTRY

Chapter 21: Institutions of Purely Public Charity
21-1 INTRODUCTION
21-1:1 Overview
21-1:2 History
21-1:3 Act 55 Definitions
21-1:4 Requirements of Act 55 Five (5) Part HUP Test
21-1:5 Constitutional Standard & Statutory Standard of  Purely Public Charity
21-1:6 Standard of Review.
21-2 REAL ESTATE EXEMPTION
21-2:1 Real Estate Exemption - Use of Property Affecting Exempt Status
21-2:2 Effective Date of Exemption
21-2:3 Voluntary Agreement
21-2:4 State-Related Universities
21-2:5 Residential Housing
21-2:6 Nursing Homes
21-2:7 Nonprofit Housing for Mentally Disabled
21-3 SALES AND USE TAX EXEMPTION
21-3:1 Charitable Organizations
12-3:2 Limitations and Exceptions.
21-3:3 Application for Sales and Use Tax Exemption.
21-3:4 Burden of Proof.
21-3:5 Annual Reports.
21-3:6 Exemption Certificates

Chapter 22: Collection of Delinquent Real Estate Taxes
22-1 OVERVIEW
22-2 REAL ESTATE TAX SALE LAW (“RETSL”)
22-2:1 Applicability
22-2:2 Tax Claim Bureaus
22-2:3 Real Estate Tax Liens
22-2:4 Sequestration
22-2:5 Upset Sales
22-2:6 Judicial Sales
22-2:7 Repository Sales
22-2:8 Private Sales
22-2:9 Restrictions on Tax Sale Purchases
22-3 MUNICIPAL CLAIMS AND TAX LIENS ACT (“MCTLA”)
22-3:1 Applicability
22-3:2 Public Tax Lists
22-3:3 Real Estate Tax Liens
22-3:4 Sequestration
22-3:5 Sheriff’s Sales
22-4 CITY OF THE SECOND CLASS TREASURER’S SALE AND COLLECTION ACT (“TSCA”)
22-4:1 Applicability
22-4:2 Real Estate Tax Liens
22-4:3 Treasurer’s Sales
22-5 CITIES OF THE SECOND CLASS A TREASURER’S SALE ACT (“TSA”)
22-5:1 Applicability
22-5:2 Real Estate Tax Liens
22-5:3 Treasurer’s Sales
22-5:4 Special Provisions Relating to the City as Purchaser
22-6 MISCELLANEOUS
22-6:1 Adequacy of Sale Price at Public Tax Sale
22-6:2 Quiet Title Actions

Index