Randy L. Varner is Chair of the State and Local Tax Practice Group.  He has more than 18 years of experience in commercial litigation and state and local taxation.  His practice covers the depth and breadth of Pennsylvania taxes, including Corporate Net Income, Capital Stock/Foreign Franchise, Sales and Use, Personal Income, and Gross Receipts.  In addition, Mr. Varner devotes a substantial part of his practice to local taxes, particularly real estate tax assessment, business privilege, and mercantile taxes.

Randy is co-author of the Pennsylvania Bar Institute book “Assessment Law and Procedure in Pennsylvania”, the seminal treatise on Pennsylvania real estate assessment law for over 17 years.

As a tax assessment lawyer, Randy has assisted clients in resolving disputes at the audit level and has represented clients before the Pennsylvania Board of Appeals, the Board of Finance and Revenue, the Commonwealth Court of Pennsylvania and the Pennsylvania Supreme Court.  Mr. Varner also assisted with the preparation of an amicus curiae brief dealing with a state tax issue filed with the Supreme Court of the United States.


Resolving corporate tax disputes including those involving apportionment, nexus, multiformity, and income classification issues

Successfully obtaining sales and use tax relief for clients on issues including those related to the manufacturing/research & development exemption, the mining exemption, and computer services

Representing individuals in Personal Income Tax matters involving classification of income, deferred compensation plans, and domicile issues

Helping clients obtain significant tax savings through property tax assessment reductions before county boards of assessment appeal and courts of common pleas

Assisting charitable institutions to secure tax exempt status


The Pennsylvania State University, B.S., 1990

The Dickinson School of Law of The Pennsylvania State University, J.D., 1998, magna cum laude; Woolsack Honor Society; Gwilym A. Price Memorial Scholarship Recipient; West Publishing Law Student Award; Monroe E. Trout Law and Medicine Award


Local Legal Leaders, 2015-present


Institute for Professionals in Taxation

Council on State Taxation

PBA Tax Section Council Member

Pennsylvania Bar Association

Dauphin County Bar Association

American Bar Association

Board of Directors of Friends of State Museum


U.S. District Court – Middle District of Pennsylvania

U.S. Court of Appeals for the Third Circuit

U.S. Supreme Court

Bar Admissions



June 21, 2018 - United States Supreme Court Strikes Down Quill: Physical Presence Standard Gone
PA Tax Law News

October 4, 2017 - Pennsylvania Revenue Package Update – Increase in Hotel Tax Now Possible
McNees Client Alert

June 20, 2016 - The Side of Tax Reform They’re Not Telling You

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

January 14, 2016 - 15th Edition of Assessment Law and Procedure

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

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