Course description
Pennsylvania Sales and Use Tax - Issues and Opportunities for Manufacturers
Gain a better understanding of your manufacturers sales and use tax obligations in Pennsylvania Every manufacturing company needs to understand their sales tax obligations – which purchases of goods and services are taxable, what exemptions may apply, how to properly document those exemptions, and how to prepare for and navigate the audit and appeal process to defend taxability determinations when necessary. Mastering the intricacies and exemptions of Pennsylvania sales and use tax will help you to protect your company from expensive and lengthy audits and potentially significant penalties, while ensuring that the company does not overpay. This topic will explain how Pennsylvania’s sales and use tax regulations apply specifically to manufacturing companies, and give practical tips on how to identify opportunities for tax savings and refunds. This topic is taught by state tax attorneys who devote a significant portion of their practices to all aspects of sales and use taxes and regularly advise Fortune 500 companies on these issues, both in Pennsylvania and in jurisdictions around the country.
Learning Objectives
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Training content
- Introduction to Pennsylvania Sales Tax
- Overview–General Rules–TPP vs. Services–Sources of Authority and Guidance
- Audit and Appeal Procedures–Field Audit–Administrative Appeals–Commonwealth CourtHow to Maximize Manufacturing, and Research and Development Exemptions
- Manufacturing Exemption–Types of Equipment–The Manufacturing Process
- R&D Exemption–Compare to Manufacturing Exemption–Mixed Use Property–Other Miscellaneous Applications
- Special Provisions–Wrapping Supplies–"Special" Resale–Mining Exemption and Applicability to Marcellus Shale Drilling Activities–Electricity and Natural Gas Used Predominantly and Directly in Manufacturing or R&DOther Categories of Purchases and Exemptions
- Types of Services Subject to Sales Tax–Scope of Taxable Services–Bundled Transactions–Storage and Removal Services–Temporary Help
- Software and Digital Goods–Act 84 of 2016–Software Used Outside Pennsylvania–Computer Services and Software Maintenance
- Realty–Capital Improvements–Repairs and Services
- Financial InstitutionsComparison to New Jersey Sales and Use Tax
- Manufacturing
- Research and Development
- Software and Digital Goods
- Capital Improvements
- ServicesAudit Considerations
Costs
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