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PENNSYLVANIA: STATE AND LOCAL TAX ADVISORY
August 2009
Philadelphia Wage Tax Rate Reductions
Despite hard times, Philadelphia continues its Wage Tax rate reductions.
Effective July 1, 2009 through December 31, 2009, the new Philadelphia Wage
Tax rates are as follows:
| Residents: | 3.9296% |
| Nonresidents: | 3.4997% |
Employers and employees should make sure these new rates are being taken
into account when calculating their Philadelphia Wage Taxes.
Commonwealth Court Rules MRI Equipment Exempt Realty for
Sales/Use Tax Purposes
In two separate cases, the Commonwealth Court overturned the Board of
Finance and Revenue and found that MRI and CT scan systems were exempt
realty. Consistent with its prior case law analysis, the Court looked to 1) the
manner of physical attachment or installation; 2) the extent to which the
systems are essential to the use of the building; and, 3) whether the systems
were intended to be permanent. Thus, while these systems fell into a category
of property that could be considered tangible personal property (which would
be taxable), or realty (which would be exempt), based on the facts presented,
these systems were found to be realty.
For more information, please
contact a member of Amper's
State and Local Tax Group:
John C. Genz CPA, MST
Partner-in-Charge, State and Local Tax
(732) 919-1400
E-mail
Stephen J. Bercovitch J.D.
Director
(212) 682-1600
Gary C. Bingel J.D., CPA, MBA
Director
(908) 218-5002
Paul Weintraub CPA, MST
Senior Manager
(908) 218-5002
Any tax advice in this communication is not
intended or written by Amper, Politziner &
Mattia to be used, and cannot be used, by a
client or any other person or entity for
purposes of (i) avoiding penalties that may
be imposed on any taxpayer or (ii) promoting,
marketing or recommending to another party
any matters addressed herein.
All information provided is of general nature
and is not intended to address the circumstances
of any particular individual the circumstances
of any particular individual or entity.
Although we endeavor to provide accurate
and timely information, there can be no
guarantee that such information is accurate
as of the date it is received or that it will
continue to be accurate in the future. No one
should act upon such information without
appropriate professional advice after a thorough
examination of the particular situation.
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