Source: https://www.chamberlainlaw.com/salt-blawg/category/salt-update
Timestamp: 2019-04-18 17:22:58+00:00

Document:
The City of Philadelphia has responded to the U.S. Supreme Court’s decision in South Dakota v. Wayfair, 585 US. ___ (2018), amending its Business Income and Receipts Tax (“BIRT”) regulations to impose economic nexus. The City’s BIRT is imposed annually upon every person engaging in any business in the City; it is a privilege tax, taxing the “privilege” of doing business in Philadelphia. [Phila. Code §19-2603].
On January 9, 2019, the U.S. Supreme Court heard oral arguments in the case of Franchise Tax Board of California v. Hyatt, No. 17-1299. A copy of the oral argument transcript can be accessed here.
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 in light of Wayfair.
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.
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.
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.
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 nine Finance Committee members who will be responsible for submitting their findings and recommendations by November 30, 2018.

References: v. 
 §19
 v. 
 v. 
 v. 
 v.