Artell Law Group, LLC
4098 Derry Street
Harrisburg, PA, 17111
Phone: (717) 238-4060
Fax: (717) 238-3821
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Tax Law Resources

Imposition of Trust Fund Taxes

This article discusses the procedure to enforce a responsible party's trust fund obligation for the sales and use tax. Article II of the Tax Reform Code of 19711 provides for the sales and use tax.2

Section 225 provides that taxes collected by a person from purchasers are held in trust for the benefit of the Commonwealth:

All taxes collected by any person from purchasers in accordance with this article and all taxes collected by any person from purchasers under color of this article which have not been properly refunded by such person to the purchaser shall constitute a trust fund for the Commonwealth, and such trust shall be enforceable against such person, his representatives and any person (other than a purchaser to whom a refund has been made properly) receiving any part of such fund without consideration, or knowing that the taxpayer is committing a breach of trust.3

The trust fund is enforceable not only against the person collecting the tax, but also against the person's representatives and any other person receiving part of the trust without consideration or with knowledge that the taxpayer is breaching its trust obligation. A "person" means a "natural person, association, fiduciary, partnership, corporation or other entity."4 (click here to read full article)

Time Limitations on Assessments and Liens in Relation to Sales and Use Tax

This article summarizes the limitation periods under Pennsylvania law for assessments and liens related to the sales and use tax. The applicable law is the Tax Reform Code of 1971 ("TRC")1. Article II of the TRC deals with the imposition, assessment, collection, and enforcement of the sales and use tax2. The Fiscal Code ("FC")3 supplements the TRC, to the extent that it is applicable… (click here to read full article)

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