Searching Content indexed under Sales Taxes: VAT, GST by Cozen O'Connor ordered by Published Date Descending.
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Infrastructure Alert - March 26, 2013
This Friday, President Obama will visit the Port of Miami.
United States
9 Apr 2013
Pallets By Themselves Not Considered Containers
In Procter & Gamble Paper Products Company v. Commonwealth, No. 768 F.R. 2009 (Pa. Commw. Oct. 13, 2011), a panel of the Commonwealth Court held that wooden pallets by themselves used in shipping were not considered "containers" and therefore cannot be considered returnable containers subject to sales tax upon their rental and use.
United States
9 Jan 2012
Class Action Stayed
The Pennsylvania Superior Court (which rarely addresses tax issues) held that a trial court correctly ruled that a purported class action for the refund of Sales and Use Tax
United States
2 Jun 2011
PEO Did Not Sell Help Supply Services
The Commonwealth Court en banc affirmed a panel decision that a professional employer organization (PEO) did not provide help supply services taxable for Sales and Use Tax purposes, but on different grounds.
United States
20 Jan 2011
If it is Not Clearly Excluded, it Must be Included: "Fair Market Value" Includes Unpaid Sales Tax in Washington State
On September 9, 2010, the Washington Supreme Court once again proved it will go to great lengths to protect policyholders in disputes with their insurers.
United States
21 Sep 2010
Under New Jersey Law, Tax Sale Certificate Purchasers Do Not Hold A "Tax Claim" And, Therefore, Applicable Interest Rate May Be Modified
The state of New Jersey has gained a reputation as being a desirable state in which to purchase tax sale certificates, due in part to the 18% statutory interest rate that a certificate holder could obtain on his or her investment.
United States
9 Mar 2010
PEO Did Not Sell Help Supply Services
In a case of first impression, a panel of the Commonwealth Court concluded that a professional employer organization (PEO) did not sell help supply services within the meaning of the Sales and Use Tax.
United States
25 Jan 2010
Electricity Delivery And Stranded Cost Charges Are Taxable
The Pennsylvania Supreme Court held that after deregulation of the electricity industry, charges by a distribution company for the transmission of electricity and for stranded costs are taxable for Sales and Use Tax purposes.
United States
18 Nov 2009
Recent Pennsylvania Tax Decisions
A panel of the Commonwealth Court held that a borough should have been permitted to appeal nunc pro tunc from the assessment of three purchased properties.
United States
21 Jun 2009
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