Profile

Sharon is vice-chair of the State and Local Tax Group.

She has more than 20 years of experience representing companies of all sizes in a broad range of state and local tax matters. Sharon assists clients in resolving disputes concerning sales and use tax, corporate net income tax, capital stock and franchise tax, fuel tax (IFTA), and business privilege tax liabilities. She also deals with some personal income tax matters for individuals. Sharon represents taxpayers in proceedings before the Board of Appeals, the Board of Finance and Revenue, the Commonwealth Court of Pennsylvania and the Pennsylvania Supreme Court. Additionally, she handles unclaimed property audit appeals and advises businesses concerning unclaimed property reporting obligations.

Sharon has extensive experience dealing with sales and use tax audit appeals and refund claims. She has obtained substantial relief for clients in cases involving diverse issues, ranging from audit procedures and documentation for nontaxable sales to the applicability of the manufacturing and public utility exclusions, the taxation of various types of services, and the taxation of items such as computer software, financial institution security equipment, and property transferred pursuant to construction contracts. Sharon also has considerable experience handling IFTA audit assessment appeals.

Sharon lectures on Pennsylvania tax topics for various organizations. She has written numerous articles on Pennsylvania tax topics and regularly publishes articles in the Pennsylvania Accountant.

EDUCATION

Brigham Young University, B.A., 1985

University of North Carolina School of Law, J.D., 1990, with honors, North Carolina Law Review, 1989-90

MEMBERSHIPS

Pennsylvania Bar Association, Tax Law Section, Chair

Dauphin County Bar Association

Harrisburg Regional Chamber of Commerce Tax Committee, Vice-Chair

Bar Admissions

Pennsylvania

PUBLICATIONS

March 31, 2022 - Philadelphia Publishes FAQs Addressing Expiration of Its Temporary Nexus Waiver
McNees State & Local Tax Blog

February 22, 2022 - Pennsylvania Saga re Unconstitutional Dollar-Based Caps on NOL Deduction Continues
McNees PA Tax Blog

May 3, 2016 - PA Tax Law News - Spring 2016
Tax Increases Part of Governor Wolf’s 2016-2017 Proposed Budget l Lease Receipts Subject to Business Privilege Taxes After All l Department of Revenue Issues Guidance Regarding the Act 52-2013 Add-Back Provision l The End of (New) Limited Partnerships in Pennsylvania? l SALT Group Out and About

October 18, 2015 - Know Your Nexus: Don’t Get Blindsided by State Tax Rules

September 10, 2015 - PA Tax Law News - September 2015
In this issue: PA Budget Watch Continues | Pass-Through Business Tax Alert | The Noose Tightens: Charitable Exemptions Again Under Attack | Department Recommences Responsible Party Assessments | IFTA Compliance More Important Than Ever

July 7, 2015 - PA Tax Law News - July 2015
In this issue: PA Budget Watch  l  Amended Return May Not Serve as Timely Refund Claim  l  County Waited Too Long to Assess  l  Pennsylvania’s NOL Cap Litigation Moving Forward  l  Morcom Joins McNees SALT Group  l  Federal Court Retains Jurisdiction in Case Involving Delaware’s Unclaimed Property Estimation Methodology

March 16, 2015 - Devil's in Details of PA Governor's Tax Proposals

March 13, 2015 - PA Tax Law News - March 2015
In this issue: Gov. Wolf Proposes Reordering of PA Tax System  l  PA Short Notes  l  PA Unclaimed Poperty Filings Due April 15  l  Same-Sex Marriages Recognized for Inheritance and Realty Transfer Tax Purposes

December 6, 2014 - PA Tax Law News - December 2014
In this issue: Recent PA Sales Tax Guidance Concerning Natural Gas and Other Mining Activities   l  Focus on Pennsylvania Corporate Taxes  l  Fritz & Varner Named to Selected Lawyer Lists  l  Application and Sale of Restricted Tax Credits  l  Machinery and Equipment Exclusion From Real Property Taxation

September 21, 2014 - PA Tax Law News - September 2014
In this issue: Sales Factor Sourcing of Services & Intangibles l  Nonresident Limited Partners Liable for Personal Income Tax  l  PA Appeal Systems Changes Update  l  Personal Responsibility for PA Tax Assessments

June 23, 2014 - PA Tax Law News - Summer 2014
In this issue: PA Budget - Minor Tax & Escheat Impacts l Hotel Tax Increases and Philadelphia Cigarette Tax l Property Appeal Deadlines On Horizon l Altoona Business Privilege Tax Expansion Violates Local Tax Reform Act

April 5, 2014 - PA Tax Law News - Spring 2014
In this issue: Ouch! Do PA Revenue Shortfalls Foretell PA Tax Increases? l County Property Assessment Appeals Deadlines Approaching! l McNees Attorneys Goodman and Varner Author 2014 Edition of Assessment Law & Procedure in Pennsylvania l Local Business Privilege Taxes Limited l PA Senators Continue Pushing to Replace School Property Taxes with Expanded Personal Income & Sales Taxes l New Corporation Tax Notices and Statements I Exemption for Construction of Water and Sewer Lines l Net Loss Litigation

February 19, 2014 - PA Tax Law News - February 2014
In this issue: PA Governor's Budget Proposal Preserves Capital Stock/Franchise Tax Phase-out  l  Shopping Guides and Inserts  l  Documentation Requirements for Sales of Fuel Oil  l  Property Tax Notes  l  PA Issues on Appeal - Sales and Use Tax (Part 2)

December 19, 2013 - PA Tax Law News - December 2013
In this issue: Fuel Taxes Increased to Solve Transportation Funding Shortfall  l  PA Supreme Court Upholds Rejection of Township Business Privilege Tax  l  Unclaimed Property - Challenge to Delaware’s Auditing Procedures  l  PA Sales Tax Ruling Clarifies Computation of Taxable Purchase Price for Tractor Trailers  l  Sales Tax - Mine Site Preparation  l  Assessment Of Environmentally Contaminated Real Estate  l  Board of Finance and Revenue Changes Awaited  l  PA Issues On Appeal - Sales and Use Tax (Part 1)

September 11, 2013 - PA Tax Law News - September 2013
In this issue: Commonwealth Court Denies Manufacturing Exclusion to Service Provider  l  PA Telecom Gross Receipts Litigation Finally Moving  l  Philadelphia Property Owners Take Notice! Reassessment Appeal Deadline Approaching  l  PA Business Taxes Rank Mid-Pack l  Upcoming Seminars - Join Us!  l  PA Issues On Appeal – Corporate Taxes

June 12, 2013 - PA Tax Law News - June 2013
In this issue: Home Stretch to a PA Budget l PA to Project Vendor Overpayments In Some Audits l Township Business Privilege Tax Rejected l Pennsylvania Supreme Court Upholds IFTA Liability

February 8, 2013 - PA Tax Law News - February 2013
In this issue: PA Governor Proposes Corporate Tax Cuts l Add-Back Legislation Reintroduced l PA Supreme Court Issues Business / Nonbusiness Income Decision l Philadelphia Property Reassessments l Commonwealth Court Addresses Additional IFTA Issues l Commonwealth Court Opinion Contains Important Lessons l Administrative Bank Attachment l PA Supreme Court Invalidates Local “Flat Tax” on Businesses l Use of Appeal Filing Date as Valuation Date for Assessment Appeals

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