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Online Manual

Sales and Use Tax for Manufacturers in Pennsylvania

Get crucial tax strategies you need to lessen sales and use tax liabilities for Pennsylvania manufacturers. Manufacturers may qualify for numerous exemptions and exclusions from sales and use tax, which may greatly reduce overall costs. Increased interest in sales and use tax collections make it more important than ever for Pennsylvania manufacturers to ensure compliance in order to avoid substantial liabilities. Failure to meet all of the documentation requirements may result in the assessment of tax, penalties and interest. These reference materials will contain an in-depth review of sales and use taxes as they apply to manufacturers doing business in Pennsylvania, along with many of the common opportunities and pitfalls that frequently surprise businesses operating in the manufacturing industry. Order today to sharpen your skills and learn ways to operate within the rules to reduce sales and use tax liabilities. Benefits for You - Discover how to maintain documentation to facilitate audit preparedness - Determine what is taxable and what is not - Understand where exemption of production process begins and ends - Learn when nexus rules apply to manufacturers
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Why Lorman?

Over 32 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

Agenda

Sales and Use Tax Overview
— Sharon R. Paxton
  • Introduction
  • Essential Concepts and Terminology
  • Nexus for Taxation
  • Overview of Exclusions and Exemptions
  • Realty vs. Personalty: Taxation of Construction Contracts
Exclusions and Exemptions for Manufacturers
— Keith A. Hunter
  • The Manufacturing (Producer) Exclusion
  • The Resale Exclusion
  • Other Applicable Exemptions for Manufacturers
Taxation of Services Used by Manufacturers
— Sharon R. Paxton
  • Introduction
  • Services to Tangible Personal Property
  • Help Supply Services
  • Employment Agency Services
  • Secretarial and Editing Services
  • Credit Reporting Services
  • Adjustment and Collection Services
  • Building Maintenance and Cleaning Services
  • Self-Storage Services
  • Disinfecting and Pest Control Services
  • Lawn Care Services
  • Lobbying Services
Compliance
— Keith A. Hunter
  • Responsibilities for Sales and Use Taxes
  • Exemption Certificates
  • Direct Pay Permits
  • Licensing
  • Keeping Records
  • Tax Returns
  • Interest
  • Penalties, Crimes and Offenses
Audit, Collection and Appeals
— Keith A. Hunter
  • Audit and Assessments
  • Administrative and Judicial Appeal
  • Liens for Taxes
Special Topics
— Sharon R. Paxton
  • Bad Debts
  • Computer Software and Services
  • Taxes Paid, Purchases Resold (TPPR)
  • Property Held for Use Outside Pennsylvania
  • Isolated Transactions
  • Bulk Sales and Transferee Liability
  • Personal Liability of Corporate Officers
Recent/Pending Developments
— Sharon R. Paxton
  • Recent Legislative Developments
  • Recent Cases
  • Administrative Guidance
  • Audit Issues
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Why Lorman?

Over 32 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

Credits

Online Manual

This program does NOT qualify, nor meet the National Standard for NASBA accreditation.

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Why Lorman?

Over 32 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

Faculty

James L. Fritz

James L. Fritz

McNees Wallace & Nurick LLC

  • Senior member of State and Local Tax Group at McNees Wallace & Nurick LLC, based in Harrisburg
  • More than 28 years of experience representing businesses, trade associations, other organizations and individuals in Pennsylvania tax matters before the Department of Revenue, Board of Appeals, Board of Finance and Revenue, Commonwealth Court and PA Supreme Court
  • Best Lawyers in America ®, 2008 to 2016
  • Former chair, PA Bar Association Tax Section; member, ABA Tax Section State and Local Tax Committee
  • Member, PA Chamber Tax Executive Committee
  • Former secretary, PA Revenue Department Board of Appeals
  • J.D. degree, magna cum laude, Dickinson School of Law; B.S. degree, cum laude, Elizabethtown College
  • Can be contacted at 717-237-5365 or [email protected]
Sharon R. Paxton

Sharon R. Paxton

McNees Wallace & Nurick LLC

  • Of counsel in the State and Local Tax Group at McNees Wallace & Nurick LLC, based in Harrisburg
  • Represented businesses for more than 20 years in a broad range of state and local tax matters, with primary emphasis in sales and use tax appeals
  • Chair of PA Bar Association Tax Section; vice-chair of the Tax Committee of Harrisburg Regional Chamber
  • J.D. degree, with honors, University of North Carolina, Chapel Hill; B.A. degree, Brigham Young University
  • Can be contacted at 717-237-5393 or [email protected]
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Why Lorman?

Over 32 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

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Product ID: 393810
Published 2014
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