Widely used by Pennsylvania tax practitioners and businesses (and professionals in neighboring states), the Guidebook to Pennsylvania State Taxes is regarded as the number one source for practical and concise explanation of Pennsylvania personal, corporate income and other taxes. The Guidebook is designed as a quick reference work, presenting succinct discussions of state and local taxes, giving a general picture of the state tax laws and regulations and highlighting the significant cases and administrative rulings. This annual publication is useful to tax practitioners, in-state and multistate businesspersons, and those who are obligated to file Pennsylvania returns or who are required to deal with Pennsylvania taxes from a planning or compliance perspective.... tax at the rate of 6% of the purchase price and is deemed to occur at the purchasera#39;s billing address [72 P.S. As7202(e)(l), (2)]. ... Prepaid mobile telecommunications service The term aquot;prepaid mobile telecommunications serviceaquot; means mobile telecommunications service that is paid for in advance and enables the origination of calls using an access number, ... of mobile telecommunications service if the purchase is pursuant to a service contract between provider and customer and ifanbsp;...
|Title||:||Guidebook to Pennsylvania Taxes|
|Author||:||Charles L. Potter, Jr., Shelby D. Bennett, Philip E. Cook, Jr.|
|Publisher||:||CCH - 2008-12-01|