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.... processing, printing, publishing, farming, dairying, mining, or public utility exemption does not apply to secretarial and editing ... aquot;Self-storage serviceaquot; means the providing of a building, a room in a building, or a secured area within a building ... Charges associated with the cost of self-storage (e.g., utilities insurance, pickup, delivery, locks, keys) are part of the ... If the primary use of a facility is not for self-storage services, the provision of an area for storage is not taxable unless thereanbsp;...
|Title||:||Guidebook to Pennsylvania Taxes|
|Author||:||Charles L. Potter, Jr., Shelby D. Bennett, Philip E. Cook, Jr.|
|Publisher||:||CCH - 2008-12-01|