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James L. Fritz
Member
Chair, State and Local Tax
Harrisburg, PA
100 Pine Street, PO Box 1166 | Harrisburg, PA 17108-1166
T
717.237.5365
F
717.260.1695
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News / Publications
Best Lawyers in America® 2011: Respected Attorney Referral List Names 33 McNees Lawyers
Navigating Pennsylvania’s Tax Appeals Process - Update
PA Tax Law News
IN THIS ISSUE: PA Governor Proposes Corporate Tax Cuts l Add-Back Legislation Reintroduced l PA Supreme Court Issues Business / Nonbusiness Income Decision l Property Reassessments l Commonwealth Court Addresses Additional IFTA Issues l Commonwealth Court Opinion Contains Important Lessons l Administrative Bank Attachment l PA Supreme Court Invalidates Local “Flat Tax” on Businesses l Use of Appeal Filing Date as Valuation Date for Assessment Appeals
PA Tax Law News
IN THIS ISSUE: PA Supreme Court Affirms Sales Tax Exemption for “CHEP” Pallets l Promoting Employment Across Pennsylvania Act l Fuel Tax Update l Delaware & New Jersey Abandoned & Unclaimed Property Developments l Filed a Property Tax Appeal, But Don’t Have an Appraisal Yet? l Department Issues Timely Guidance on Oil and Natural Gas Interests l Collecting and Remitting PA Sales Tax on Multistate Sales Transactions
PA Tax Law News
IN THIS ISSUE: Online Advertising l PA Sales Tax Prepayment Option l State & Local Tax Seminars l PA School Districts Seek to Increase Property Taxes l Florida Domicile Upheld l Nonresident Limited Partners Lose Entire Investments l Credits for Annuities Sustained l Tax Collectors Must be Adequately Compensated l Contribution to Construction Costs l Act 55 Charitable Exemption Standards l A Digital Deal You Can’t Refuse l Religious Camp Exemptions
PA TAX LAW NEWS
IN THIS ISSUE: PA Adopts Business Friendly Budget & Tax Changes l Pennsylvania Changes Position on Taxation of "Cloud Computing" l Recent PA Sales Tax Guidance Concerning Natural Gas and Other Mining Activities l Computation of Interest on IFTA Audit Deficiencies l Real Estate Assessment Appeals
PA Tax Law News
IN THIS ISSUE: 2012 Edition of Assessment Law l Countywide Reassessments l Annual Property Valuations Appeals l Welcome Stranger
PA Tax Law News
IN THIS ISSUE: Governor’s Budget Proposal l Marcellus Shale Impact Fee Enacted l Property Tax Reassessments Coming! l Bipartisan Push for Royalty Addbacks l PA Unclaimed Property Filings Due April 16 l Injunction Against NJ Unclaimed Property Law l PA Supreme Court Rejects “Sheetz Test” l PA Pursues Online Vendors l Tax Notes
PA TAX LAW NEWS
Compromises to be Permitted at Board of Appeals: Major Announcement Alters Decades-Long Practice
Auto Notes
SAVE MONEY ON YOUR BOTTOM LINE! Things Your Dealership Should Know About Pennsylvania’s Property Tax Assessment System
PA Tax Law News
IN THIS ISSUE: Have You Filed Your Gross Receipts Tax Refund Claims? l Philadelphia Common Level Ratio Drop Results in Opportunities l Upcoming SALT Seminars l Governor Signs into Law Three Bills Affecting Oil and Gas Drilling l Internet Red Light District Domain l PA Tax Collections Lag l Who Will Pay for Necessary Improvements to Pennsylvania’s Transportation Infrastructure? l “Main Street Fairness Act” l PA NOTES
PA Tax Law News
IN THIS ISSUE: PA Budget: No State Tax Increases for 2011-12 l June Collections: +8.3% l Assessment Law Author Bert Goodman Joins McNees l PA Tax Tips: Local Tax Exemptions for Manufacturing l Pennsylvania Property Tax Task Forces Created l An Introduction To Sales and Use Taxation of Digital Goods l PA Case Notes
Pennsylvania’s Local Tax Exemptions for Manufacturing, By-Products of Manufacturing and Industrial Establishments
PA Tax Law News
IN THIS ISSUE: Corporate Net Income Tax - Nonbusiness Income, Fair Apportionment and Unrelated Asset Arguments Rejected l Real Estate Assessment Deadlines Approaching l PA Tax Tips - Sales & Use Tax Exclusions l Pennsylvania Department of Revenue Relaxes “Pay to Play” Rule l Marcellus Shale Natural Gas Well “Impact Fee” Proposed l Payment for Use of Coin-Operated Air Vending Machine Not Subject to Sales Tax l Recent Real Estate Tax Decisions
Pennsylvania Sales & Use Tax Exclusions for Manufacturing, Fabricating, Compounding, Processing and “Other Operations”
PA Tax Law News
IN THIS ISSUE: PA Unclaimed Property Filings Due April 15th l Governor Corbett Proposes “No New Tax” Budget l 100 % Bonus Depreciation l PA Revenue Dept. Pursuing Use Tax on Purchases from Online Retailers and Other Out-of-State Vendors l Other Recent PA Tax Developments
PA Tax Law News
IN THIS ISSUE: PA BUDGET WATCH l MARCELLUS SHALE TAX ISSUES AND OPPORTUNITIES l PA TAX TIPS l LEGISLATIVE COMMITTEE ISSUES STUDY OF PENNSYLVANIA PROPERTY TAX ASSESSMENT SYSTEM l PA SALES & USE TAX NOTES l PA PERSONAL INCOME TAX NOTES l PA CORPORATE TAX NOTES l PA PROPERTY TAX NOTES l RETAILERS TO COLLECT 911 FEE ON PREPAID CELL PHONE SERVICE l LOCAL TAX DEVELOPMENTS l OTHER PA TAX NOTES
An Overview of Pennsylvania’s Production-Based Tax Exemptions
PA Tax Law News
IN THIS ISSUE: When Do Electricity Generation Activities Qualify as “Manufacturing” for PA Sales and Use Tax Purposes? l State & Local Tax Seminars - You’re invited! l PA Reinstates Voluntary Compliance Program l Jim Fritz Selected for Inclusion in “The Best Lawyers in America” l Commonwealth Court Addresses Calculation of Insurance Company Retaliatory Charges l Natural Gas Severance Tax Proposals
PA Tax Alert
IN THIS ISSUE: Appeal Deadlines on Horizon for Pennsylvania Property Owners l Pennsylvania Supreme Court Upholds Tax on Canned Computer Software
PA Tax Law News
IN THIS ISSUE: PA Adopts “No Ta x Increase” Budget for 2010-11 l PA Tax Amnesty Exceeds Target by $71 Million l PA Announces Amnesty Program for Unclaimed Property l Property Tax Update: Real Estate Appeal Deadlines Approaching l Letter Ruling Impacts Highway Construction Industry l IFTA Compliance Tips l PA Notes
PA Tax Law News
IN THIS ISSUE: Two Weeks Left - PA Tax Amnesty Not Just for Non-filers
PA Tax Law News
IN THIS ISSUE: PA Launches Tax Amnesty l Philadelphia Amnesty Begins May 3rd l Administrative Service Fee Not Taxable Help Supply Service l PA Budget Inching Forward l Real Estate Assessment Deadlines Approaching l Township “Flat Tax” on Business Upheld l Allegheny County Countywide Reassessment Plan Adopted l PA Fuel Tax increase Looming? l Pennsylvania Supreme Court Rules that Electricity Distribution, Transmission and Transition Charge l PA Notes
PA Tax Law News
IN THIS ISSUE: 2009 - 2010 PA Budget - PA Businesses Bear Tax Burden for Recession-Based Revenue Shortfalls l Tax Amnesty Planned for 2010 l Revenue Department Fares Well in Competition for State Funds l Pennsylvania Tax Litigation Update l Judicial and Legislative Branches at Odds Over Real Estate Assessments
PA Tax Law News
IN THIS ISSUE: State Budget 30+ Days Past Due | Appeal Deadlines Loom For PA | Philadelphia tax Increase Anticipated I PA Tax Notes I Leased Medical Scanning System on Leased Premises Considered "Real Estate" for PA Sales Tax Purposes l Save the Dates
PA Tax Law News
IN THIS ISSUE: PA Budget Action Heating Up - Tax Increases Likely | From the Real Estate Desk: Pennsylvania Supreme Court Finds Allegheny County's Base Year Tax Assessment Scheme Unconstitutional | More Than a Decade After the Passage of Act 55, Traps for the Unwary Remain in Complying With Pennsylvania Charitable Exemption Laws | PA Tax Notes
PA Tax Law News
IN THIS ISSUE: March PA Tax Collections "Only" 7.9% Short | Ambiguities In The Taxation of Items Affixed to Real Property | From the Real Estate Desk: Stop Paying Too Much Property Tax! | Impact of Tax Credits to be Studied | PA SALT Notes
PA Tax Law News
In This Issue: Tax Increases, Federal Stimulus & Program Cuts Key to 2009-10 PA Budget | Governor Proposes Video Poker Tax for Tuition Relief | Window of Opportunity Closing for PA Sales Tax Refunds on Computer Software | Bank Shares Tax Challenge Rejected | Educational Improvement Tax Credit Pass-thru | Department of Revenue Beginning New Phase of Use Tax Voluntary Compliance Initiative | Tax on Leases Violated Local Tax Enabling Act | Businesses Added to Delinquent List | SALT Notes
PA Tax Law News
IN THIS ISSUE: PA Supreme Court Hears Argument on "Taxation of Computer Software" Appeal | Commonwealth Court to Rule on Application of PA Sales Tax to Installed MRIs | Taxation of Electricity Transition, Distribution & Transmission Charges Briefed | Pennsylvania Revenue Slide Continues | Stetler Succeeds Wolf as PA Secretary of Revenue | Recent PA Sales and Use Tax Rulings | Jim Fritz Selected for Inclusion in “The Best Lawyers in America”
PA Tax Law News
IN THIS ISSUE: Sales Tax Seminar: You're Invited | PA Tax Tips for Troubled Times | Varner to Speak at Maryland Tax Seminar | PA Supreme Court Requests Argument in Taxation of Computer Software Appeal | General Assembly Rejects Residential lease Tax; Makes Other Local Tax Changes | Pa Revenue Shortfall Accelerates | Recent PA Revenue Dept. Letter Rulings
PA Tax Law News
IN THIS ISSUE: Estimation Provisions of PA Unclaimed Property Law Can Result in Substantial Audit Liabilities; Appeal Procedures Unclear
PA Tax Law News
IN THIS ISSUE: Failure To Maintain Proper Fuel Tax Records |PA Capital Stock & Franchise Tax Phase-out | PA Supreme Court to Review Canned Software Tax | Stock Options Exercised by Non-Resident after Retirement not Subject to Earned Income Tax | Supreme Court Affirms Apportionment Procedure for Transportation Companies | Interest and Penalties on Business Privilege Tax Liabilities Barred | Department of Revenue Interpretation of Appeal Procedures
PA Tax Law News
IN THIS ISSUE: Surprises Lurk: Beware of PA Appeals Process Changes Effective January 1st | "Base of Operations" Requirement Eliminated for Business Privilege Taxes on Local Activities | Department of Revenue Updates on Realty Transfer Tax Regulations
Related Practices / Industries
State and Local Tax
Government Relations
Education
Elizabethtown College
,
B.S.
,
1984
,
cum laude
Dickinson School of Law
,
J.D.
,
1987
,
magna cum laude
; Woolsack Honor Society
Dickinson Law Review
, 1986-87; P-H Student Award in Taxation Recipient
Bar Admissions
Pennsylvania
,
1987
© 2013 McNees Wallace & Nurick LLC