We provide here a written summary of answers provided by the Department of Revenue to the committee at periodic question and answer sessions. These documents are classified as Revenue information issued for informational purposes only for the convenience of PICPA members. Pursuant to 61 Pa. Code Section 3.4, these documents should not be relied upon for any purpose or used in tax appeals. Taxpayers requiring a binding opinion on a specific fact situation may request a written letter ruling under 61 Pa. Code Section 3.3.
Q&A with the Pennsylvania Department of Revenue
Would the DOR consider posting a comprehensive, searchable database of redacted Office of Chief Counsel rulings for tax issues on the Department's website?
DOR currently publishes redacted OCC letter rulings on the website, grouped by tax type, and with comprehensive titles. DOR will look into the possibility of creating a searchable database.