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
When are charges for ownership interest in an airplane e.g., NetJets, not be subject to Pennsylvania Sales and Use Tax?
There are a number of business operations that offer varying levels of flight services to customers. The specific facts must be presented for Department of Revenue consideration to receive a determination in which of these situations sales tax should be charged.