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Tax Law

Pennsylvania Attorney General Criticized For Not Representing Department of Revenue

Oral argument was held June 11 in the highly unusual case of Synthes USA HQ Inc. v. Commonwealth of Pennsylvania.

  • The Attorney General faced skeptical questioning from the Commonwealth Court, with one judge suggesting that the Attorney General was “defeating,” rather than representing, the interests of the Department of Revenue.
  • Synthes involves the question of how receipts from services were required to be sourced in tax year 2011, before Pennsylvania’s legislative change to market-based sourcing in 2014.
  • Synthes, a Pennsylvania-based company, seeks a refund of tax pursuant to a market-based interpretation of Pennsylvania’s pre-2014 cost-of-performance (COP) statute.

Read our full legal alert here.

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