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	<item>
		<title>Pennsylvania Department of Revenue Issues Bulletin Applying Wayfair to its Marketplace Sales Act</title>
		<link>https://taxblawgstateandlocal.wordpress.com/2019/01/10/pennsylvania-department-of-revenue-issues-bulletin-applying-wayfair-to-its-marketplace-sales-act/</link>
					<comments>https://taxblawgstateandlocal.wordpress.com/2019/01/10/pennsylvania-department-of-revenue-issues-bulletin-applying-wayfair-to-its-marketplace-sales-act/#respond</comments>
		
		<dc:creator><![CDATA[Jennifer Weidler Karpchuk]]></dc:creator>
		<pubDate>Thu, 10 Jan 2019 16:27:31 +0000</pubDate>
				<category><![CDATA[Uncategorized]]></category>
		<guid isPermaLink="false">http://taxblawgstateandlocal.wordpress.com/?p=837</guid>

					<description><![CDATA[By: Jennifer Weidler Karpchuk The Pennsylvania Department of Revenue (“Department”) issued Sales and Use Tax Bulletin 2019-01 in response to the U.S. Supreme Court’s decision in South Dakota v. Wayfair, 585 U.S. ___ (2018). The Bulletin clarifies when marketplace and remote sellers, marketplace facilitators, and other vendors maintain a place of business in the state [&#8230;]]]></description>
		
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		<post-id xmlns="com-wordpress:feed-additions:1">837</post-id>
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			<media:title type="html">jkarpchuk</media:title>
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		<title>Pennsylvania Sales Tax Collection, or Reporting &#038; Notification Mandates Are Coming – Are You Ready?</title>
		<link>https://taxblawgstateandlocal.wordpress.com/2018/02/21/pennsylvania-sales-tax-collection-or-reporting-notification-mandates-are-coming-are-you-ready/</link>
					<comments>https://taxblawgstateandlocal.wordpress.com/2018/02/21/pennsylvania-sales-tax-collection-or-reporting-notification-mandates-are-coming-are-you-ready/#respond</comments>
		
		<dc:creator><![CDATA[Jennifer Weidler Karpchuk]]></dc:creator>
		<pubDate>Wed, 21 Feb 2018 17:10:48 +0000</pubDate>
				<category><![CDATA[Pennsylvania]]></category>
		<category><![CDATA[Sales and Use Tax]]></category>
		<category><![CDATA[SALT Update]]></category>
		<category><![CDATA[Uncategorized]]></category>
		<guid isPermaLink="false">http://taxblawgstateandlocal.wordpress.com/?p=834</guid>

					<description><![CDATA[By: Jennifer Weidler Karpchuk Starting March 1, 2018, a remote seller, marketplace facilitator, or referrer, with no physical presence in Pennsylvania but with $10,000 of annual sales into Pennsylvania, must elect to either collect sales tax on transactions, or to abide by various notice and reporting requirements. See HB 542, Act 43 of 2017. If [&#8230;]]]></description>
		
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		<post-id xmlns="com-wordpress:feed-additions:1">834</post-id>
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			<media:title type="html">jkarpchuk</media:title>
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		<item>
		<title>U.S. Supreme Court Agrees to Hear &#8220;Kill Quill&#8221; Case</title>
		<link>https://taxblawgstateandlocal.wordpress.com/2018/01/12/u-s-supreme-court-agrees-to-hear-kill-quill-case/</link>
					<comments>https://taxblawgstateandlocal.wordpress.com/2018/01/12/u-s-supreme-court-agrees-to-hear-kill-quill-case/#respond</comments>
		
		<dc:creator><![CDATA[Jennifer Weidler Karpchuk]]></dc:creator>
		<pubDate>Fri, 12 Jan 2018 20:28:07 +0000</pubDate>
				<category><![CDATA[Uncategorized]]></category>
		<guid isPermaLink="false">http://taxblawgstateandlocal.wordpress.com/?p=832</guid>

					<description><![CDATA[By:  Jennifer Weidler Karpchuk The U.S Supreme Court has agreed to hear South Dakota v. Wayfair &#8211; a facial challenge by South Carolina to the U.S. Supreme Court&#8217;s 1992 decision in Quill v. North Dakota, requiring physical presence. As previously reported, during August the South Dakota Supreme Court held oral arguments wherein South Dakota urged the court [&#8230;]]]></description>
		
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		<post-id xmlns="com-wordpress:feed-additions:1">832</post-id>
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			<media:title type="html">jkarpchuk</media:title>
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		<title>Hashing Out the SALT Issues	 Of Pennsylvania’s Medical Marijuana</title>
		<link>https://taxblawgstateandlocal.wordpress.com/2018/01/03/hashing-out-the-salt-issues-of-pennsylvanias-medical-marijuana/</link>
					<comments>https://taxblawgstateandlocal.wordpress.com/2018/01/03/hashing-out-the-salt-issues-of-pennsylvanias-medical-marijuana/#respond</comments>
		
		<dc:creator><![CDATA[Jennifer Weidler Karpchuk]]></dc:creator>
		<pubDate>Wed, 03 Jan 2018 15:12:38 +0000</pubDate>
				<category><![CDATA[Pennsylvania]]></category>
		<category><![CDATA[SALT]]></category>
		<category><![CDATA[SALT Update]]></category>
		<category><![CDATA[Uncategorized]]></category>
		<guid isPermaLink="false">http://taxblawgstateandlocal.wordpress.com/?p=830</guid>

					<description><![CDATA[&#160; &#160; By: Jennifer Weidler Karpchuk Pennsylvania recently joined 29 other states and D.C. in legalizing medical marijuana. With the growing acceptance of the use of marijuana for medicinal — and in some states, recreational — purposes, a new industry booms. With that boom comes revenue to the states in the form of new taxes. [&#8230;]]]></description>
		
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		<post-id xmlns="com-wordpress:feed-additions:1">830</post-id>
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			<media:title type="html">jkarpchuk</media:title>
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		<title>South Dakota Files Petition for Writ of Cert with US Supreme Court</title>
		<link>https://taxblawgstateandlocal.wordpress.com/2017/10/03/south-dakota-files-petition-for-writ-of-cert-with-us-supreme-court/</link>
					<comments>https://taxblawgstateandlocal.wordpress.com/2017/10/03/south-dakota-files-petition-for-writ-of-cert-with-us-supreme-court/#respond</comments>
		
		<dc:creator><![CDATA[Jennifer Weidler Karpchuk]]></dc:creator>
		<pubDate>Tue, 03 Oct 2017 16:29:49 +0000</pubDate>
				<category><![CDATA[SALT]]></category>
		<category><![CDATA[SALT Update]]></category>
		<category><![CDATA[South Dakota]]></category>
		<category><![CDATA[U.S. Supreme Court]]></category>
		<category><![CDATA[Uncategorized]]></category>
		<guid isPermaLink="false">http://taxblawgstateandlocal.wordpress.com/?p=760</guid>

					<description><![CDATA[By: Jennifer Weidler Karpchuk On October 2, 2017, South Dakota filed a petition for writ of certiorari with the United States Supreme Court, bringing the first facial challenge to Quill Corp. v. North Dakota in front of the Court. As previously reported, during August the South Dakota Supreme Court held oral arguments wherein South Dakota [&#8230;]]]></description>
		
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		<post-id xmlns="com-wordpress:feed-additions:1">760</post-id>
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			<media:title type="html">jkarpchuk</media:title>
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		<title>Oral Arguments Heard in South Dakota’s Challenge to Quill</title>
		<link>https://taxblawgstateandlocal.wordpress.com/2017/08/31/oral-arguments-heard-in-south-dakotas-challenge-to-quill/</link>
					<comments>https://taxblawgstateandlocal.wordpress.com/2017/08/31/oral-arguments-heard-in-south-dakotas-challenge-to-quill/#respond</comments>
		
		<dc:creator><![CDATA[Jennifer Weidler Karpchuk]]></dc:creator>
		<pubDate>Thu, 31 Aug 2017 15:50:17 +0000</pubDate>
				<category><![CDATA[Sales and Use Tax]]></category>
		<category><![CDATA[SALT]]></category>
		<category><![CDATA[SALT Update]]></category>
		<category><![CDATA[South Dakota]]></category>
		<category><![CDATA[Uncategorized]]></category>
		<guid isPermaLink="false">http://taxblawgstateandlocal.wordpress.com/?p=753</guid>

					<description><![CDATA[By: Jennifer Weidler Karpchuk On August 29, oral arguments were held in South Dakota v. Wayfair, Inc. S.D., No. 28160, which challenges the state’s remote sales tax legislation, S.B. 106.  Enacted during March 2016, S.B. 106 requires remote sellers to collect and remit tax to the state – even if they have no physical presence [&#8230;]]]></description>
		
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		<post-id xmlns="com-wordpress:feed-additions:1">753</post-id>
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			<media:title type="html">jkarpchuk</media:title>
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		<title>H.R. 327 Passes &#8211; Pennsylvania Creates New Tax Modernization Subcommittee</title>
		<link>https://taxblawgstateandlocal.wordpress.com/2017/06/21/h-r-327-passes-pennsylvania-creates-new-tax-modernization-subcommittee/</link>
					<comments>https://taxblawgstateandlocal.wordpress.com/2017/06/21/h-r-327-passes-pennsylvania-creates-new-tax-modernization-subcommittee/#respond</comments>
		
		<dc:creator><![CDATA[Jennifer Weidler Karpchuk]]></dc:creator>
		<pubDate>Wed, 21 Jun 2017 13:49:44 +0000</pubDate>
				<category><![CDATA[Pennsylvania]]></category>
		<category><![CDATA[SALT Update]]></category>
		<category><![CDATA[Uncategorized]]></category>
		<guid isPermaLink="false">http://taxblawgstateandlocal.wordpress.com/?p=741</guid>

					<description><![CDATA[By: Jennifer Weidler Karpchuk On June 19, the House unanimously voted to approve H.R. 327, thereby establishing a subcommittee on tax reform and modernization.  You can see our previous discussion of H.R. 327 here. Since H.R. 327 was a House Resolution, it does not need to be approved by the Senate.  The subcommittee will have [&#8230;]]]></description>
		
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		<post-id xmlns="com-wordpress:feed-additions:1">741</post-id>
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			<media:title type="html">jkarpchuk</media:title>
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		<item>
		<title>A Federal-Level Attempt to Codify the &#8220;Physical Presence&#8221; Nexus Standard From Quill</title>
		<link>https://taxblawgstateandlocal.wordpress.com/2017/06/15/a-federal-level-attempt-to-codify-the-physical-presence-nexus-standard-from-quill/</link>
					<comments>https://taxblawgstateandlocal.wordpress.com/2017/06/15/a-federal-level-attempt-to-codify-the-physical-presence-nexus-standard-from-quill/#comments</comments>
		
		<dc:creator><![CDATA[SALT Blawg]]></dc:creator>
		<pubDate>Thu, 15 Jun 2017 17:59:25 +0000</pubDate>
				<category><![CDATA[nexus]]></category>
		<category><![CDATA[SALT]]></category>
		<category><![CDATA[affiliate]]></category>
		<category><![CDATA[computers]]></category>
		<category><![CDATA[reporting]]></category>
		<category><![CDATA[sales and use tax]]></category>
		<category><![CDATA[SALT law practice]]></category>
		<category><![CDATA[software]]></category>
		<category><![CDATA[tax injunction act]]></category>
		<guid isPermaLink="false">http://taxblawgstateandlocal.wordpress.com/?p=729</guid>

					<description><![CDATA[By Adam Koelsch On June 12, 2017, The Honorable James Sensenbrenner (R. WI 5th District) introduced into the U.S. House of Representatives a bill, designated H.R. 2887, which would codify the nexus standard set forth by the U.S. Supreme Court in Quill Corp. v. North Dakota, 504 U.S. 298 (1992). The bill is set against [&#8230;]]]></description>
		
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		<post-id xmlns="com-wordpress:feed-additions:1">729</post-id>
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			<media:title type="html">saltblawgchamberlain</media:title>
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		<item>
		<title>Resolution Proposes Establishing Pennsylvania Subcommittee on Tax Modernization and Reform</title>
		<link>https://taxblawgstateandlocal.wordpress.com/2017/06/13/bill-proposes-establishing-pennsylvania-subcommittee-on-tax-modernization-and-reform/</link>
					<comments>https://taxblawgstateandlocal.wordpress.com/2017/06/13/bill-proposes-establishing-pennsylvania-subcommittee-on-tax-modernization-and-reform/#respond</comments>
		
		<dc:creator><![CDATA[Jennifer Weidler Karpchuk]]></dc:creator>
		<pubDate>Tue, 13 Jun 2017 18:15:53 +0000</pubDate>
				<category><![CDATA[Pennsylvania]]></category>
		<category><![CDATA[SALT Update]]></category>
		<category><![CDATA[Uncategorized]]></category>
		<guid isPermaLink="false">http://taxblawgstateandlocal.wordpress.com/?p=716</guid>

					<description><![CDATA[By: Jennifer Weidler Karpchuk During May 2017, H.R. 327 was introduced and reported as committed by the House on June 13, 2017.  H.R. 327 would establish a select subcommittee on tax modernization and reform to investigate, review, and make recommendations concerning the process, rates, and methods by which revenue in Pennsylvania is collected and assessed [&#8230;]]]></description>
		
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		<post-id xmlns="com-wordpress:feed-additions:1">716</post-id>
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			<media:title type="html">jkarpchuk</media:title>
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		<title>Tennessee Agrees to Halt Out-of-State Sales Tax Collection Pending Outcome of Litigation Challenging Quill</title>
		<link>https://taxblawgstateandlocal.wordpress.com/2017/06/07/tennessee-agrees-to-halt-out-of-state-sales-tax-collection-pending-outcome-of-litigation-challenging-quill/</link>
					<comments>https://taxblawgstateandlocal.wordpress.com/2017/06/07/tennessee-agrees-to-halt-out-of-state-sales-tax-collection-pending-outcome-of-litigation-challenging-quill/#comments</comments>
		
		<dc:creator><![CDATA[Jennifer Weidler Karpchuk]]></dc:creator>
		<pubDate>Wed, 07 Jun 2017 15:18:29 +0000</pubDate>
				<category><![CDATA[Uncategorized]]></category>
		<guid isPermaLink="false">http://taxblawgstateandlocal.wordpress.com/?p=697</guid>

					<description><![CDATA[By Jennifer Weidler Karpchuk During 2016, Tennessee amended its law to join the growing list of states challenging Quill Corp. v. North Dakota, 504 U.S. 298 (1992) (see past coverage here).  Pursuant to Tenn. Comp. R. &#38; Regs. § 1320-05-01.129(2) (“Rule 129”), out-of-state dealers were required to register by March 1, 2017 and begin collecting sales [&#8230;]]]></description>
		
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		<post-id xmlns="com-wordpress:feed-additions:1">697</post-id>
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			<media:title type="html">jkarpchuk</media:title>
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