PA Supreme Court Interprets “Costs of Performance” Statute and Determines Attorney General’s Office May Take Independent Positions in Tax Appeals
By EsqSocial Corporation 27/03/23
In a long-awaited decision, the Pennsylvania Supreme Court recently held in Synthes USA HQ, Inc. v. Commonwealth, 11 MAP 2021, that service providers were required to apportion receipts based on the location where the customer received the benefit of the service (“Benefit-Received Method”) under Pennsylvania’s “costs of performance” (“COP”) statute in effect prior to 2014. The Court also ruled that the Office of Attorney General (“OAG”), which represents the Commonwealth in tax appeals, is...
By: McNees Wallace & Nurick LLC