If you’re thinking about starting a business in Pennsylvania, an important part of the financial side of your business plan is to evaluate the impact of taxes on your new business. Your lawyer and your accountant are key members of your business team that can help you evaluate what type of entity to form, how that entity should be taxed, and the taxes applicable to your business.

Part three of this series discusses taxes associated with ownership of real estate and employment taxes. Part one discussed sales and use taxes and others that may apply based on the nature of the goods you sell or the services you provide. Part two discussed taxes that may apply depending on the way your business is organized.

This post is not intended to be a substitute for legal or tax advice from your lawyer or accountant – you should talk to them in order to obtain advice to address your specific situation. Need a lawyer or an accountant? We might be able to help you with that! Continue Reading Pennsylvania Business Taxes – Property and Employment Taxes

When a Stranger Decides to Destroy Your Life (Gizmodo)

This article has been on my mind quite a bit lately, as it highlights some of the worst that social media and the internet has to offer. If you think “it can’t happen to me or my business”, I’d suggest you read this article and consider how you might change your behavior online.

Having worked with clients who are victims of online harassment, unfortunately the circumstances in this article hit close to home. If you are the victim of harassing conduct online, I suggest reaching out to an attorney well-versed in these issues sooner rather than later to discuss your options and develop a plan to minimize the impact on your life and business.

Lancaster Virtual Reality Lounge opening on North Queen Street this November (LancasterOnline)

The name says it all: Lancaster Virtual Reality Lounge will offer a virtual reality arcade experience in downtown Lancaster beginning in November 2018, offering over 200 games and activities to try. Continue Reading Legal Links – September 2018: When a Stranger Decides to Destroy Your Life

If you’re thinking about starting a business in Pennsylvania, an important part of the financial side of your business plan is to evaluate the impact of taxes on your new business. Your lawyer and your accountant are key members of your business team that can help you evaluate what type of entity to form, how that entity should be taxed, and the taxes applicable to your business.

Part two of this series is a high level overview of the common taxes that you may be subject to depending on the way your business is organized. Part one discussed sales and use taxes and others that may apply based on the nature of the goods you sell or the services you provide.

This post is not intended to be a substitute for legal or tax advice from your lawyer or accountant – you should talk to them in order to obtain advice to address your specific situation. Need a lawyer or an accountant? We might be able to help you with that! Continue Reading Pennsylvania Business Taxes – Income and Franchise Taxes

If you’re thinking about starting a business in Pennsylvania, an important part of the financial side of your business plan is to evaluate the impact of taxes on your new business. Your lawyer and your accountant are key members of your business team that can help you evaluate what type of entity to form, how that entity should be taxed, and the taxes applicable to your business.

Part one of this series is a high level overview of the common taxes that you may be subject to depending on the nature of the goods or services your business provides.

This post is not intended to be a substitute for legal or tax advice from your lawyer or accountant – you should talk to them in order to obtain advice to address your specific situation. Need a lawyer or an accountant? We might be able to help you with that! Continue Reading Pennsylvania Business Taxes – Sales and Use Tax

This post is part of our ongoing series exploring the impact of technology on legal issues. For an introduction to the series and a collection of the posts in the series, check out this post.

Lawyers often get a bad rap for being resistant to change and behind the times with technology. To combat this issue, states are beginning to require technology training as a part of continuing legal education to maintain a law license.

Many more states have already implemented technology-based requirements directly into their ethical rules. For example, Pennsylvania lawyers are required by the Rules of Professional Conduct to “keep abreast of changes in the law and its practice, including the benefits and risks associated with relevant technology.”

At Russell, Krafft & Gruber, technology is more than just an ethical requirement. We see technology as an essential tool to help us provide our clients with the best legal representation.

Here are just a few ways that our firm uses technology: Continue Reading The Cutting Edge: Keeping up with Technology

Lancaster County continues to be an attractive marketplace for entrepreneurs in the technology sector. Over the last few weeks, the below articles caught my eye as interesting examples of what Lancaster has to offer to growing companies:

$50,000 Big Idea contest for tech entrepreneurs names 7 finalists

Ben Franklin Technology Partners of Central & Northern PA have been investing big time in Lancaster, including this contest and the TechCelerator at the Candy Factory. This article highlights the finalists in the Big Idea competition – best of luck to them!

A vision for Lancaster as the Silicon Valley of social enterprise

As co-executive director of Assets (a nonprofit that promotes entrepreneurship as a means to combat poverty), Jonathan Coleman shares his ideas for how Lancaster could be a hub for benefit corporations.

NeuroFlow is heading to Lancaster to see if its biz model makes sense

A medical technology startup takes advantage of Lancaster’s Smart Health Innovation Lab, a joint venture between Aspire Ventures, Capital BlueCross, Clio Health and Penn Medicine Lancaster General Health.

Where American Politics Can Still Work: From the Bottom Up

New York Times opinion columnist Thomas L. Friedman writes about the revitalization of Lancaster from a “crime ridden ghost town” 20 years ago to a thriving community that serves as an example for other cities.

These articles are just a few examples of the resources available to businesses and entrepreneurs in Lancaster County. We’ve previously written about other options available here, here and here. Have questions about starting or growing your business in Lancaster County? Feel free to contact us.

Matt Landis is an attorney at Russell, Krafft & Gruber, LLP, in Lancaster, Pennsylvania. He received his law degree from Widener University Commonwealth School of Law and works regularly with business owners and entrepreneurs.

This post is part of our ongoing series exploring the impact of technology on legal issues. For an introduction to the series and a collection of the posts in the series, check out this post.

By now, everyone should be mindful of the dreaded “Reply All” feature (for the uninitiated: When is it appropriate to reply all? Mostly never). I have to agree, although “mostly never” might even be too often.

On a related note, did you ever accidentally hit “Send” before you’re ready? Me too. But I’ve adopted a new trick that might help you as well. When drafting a new email, the last information I add to the email are the recipients. That way, I’m paying particular attention to the autofill feature and making sure I’m ready to send and have the right people.

While sending email to unintended recipients remains a common problem, here are two more nuanced legal issues to consider relating to email: Continue Reading Email Woes

In a ruling issued yesterday, the United States Supreme Court held that states can require internet merchants to collect sales tax, even if they do not have a physical presence in that state. This overturned the previous rule from Quill Corp. v. North Dakota, which required collection and remittance of state sales tax when a retailer has a physical presence in the state. If sales tax was not collected through the transaction, the burden fell to consumers to report and remit use tax for out of state purchases.

Here’s a link to the full text of the opinion: South Dakota v. Wayfair, Inc., et al. In this case, South Dakota enacted a law that required all merchants to collect a 4.5% sales tax if they had more than 200 individual transactions in the state or have more than $100,000 in annual sales in the state.

As of now, the Court’s decision only paves the way for states to collect sales tax from merchants. Therefore, merchants should pay attention to actions by Congress and state legislatures on this issue to determine what their ongoing compliance obligations will be. As states begin to implement the Court’s ruling and require collection of sales tax, in the coming months consumers may notice an increasing number of retailers collecting sales tax for online purchases.

Matt Landis is an attorney at Russell, Krafft & Gruber, LLP, in Lancaster, Pennsylvania. He received his law degree from Widener University Commonwealth School of Law and works regularly with business owners and entrepreneurs.

This post is part of our ongoing series exploring the impact of technology on legal issues. For an introduction to the series and a collection of the posts in the series, check out this post.

The hiring process is a key component of operating a successful business and employers do their best to properly vet prospective employees. Many employers conduct searches online through search engines and scour social media profiles as a part of that process, but there are significant legal risks if that process is not conducted with caution. Here is an overview of a few of the potential issues an employer could face with seeking out information online:

Discrimination Claims

Searching social media profiles can reveal all kind of information about an individual, including sensitive information which could identify that person as a member of a protected class. In Pennsylvania, protected classes include race, color, religion, national origin, ancestry, sex (including pregnancy), age, physical or mental disability, use of a guide or support animal, having an association with an individual with a handicap or disability, familial status, education, sexual orientation, veteran/military status and genetic information.

Think about how much of the above information you could learn as a result of a quick review of someone’s Facebook profile. If an employer decides not to hire a prospective employee based on learning some of the above information, the applicant could bring a discrimination claim.

In order to avoid liability for these claims, consider the value of conducting a social media search in the first place. Is there significant job-related information that can be gained from conducting such a search? Employers should carefully document all decisions made in the hiring process and use the same screening process for all applicants.

If you decide that social media searches are useful for identifying job-related characteristics, then consider having one person or a small group conduct the search, and instruct them to filter out all information that is not job-related and pass that on to those with input on the hiring process in order to avoid decision-making based on protected criteria. Continue Reading Use Caution When Using Social Media Searches in the Hiring Process

If you’re interested in leadership development and live or work in Lancaster, you should absolutely check out Leadership Lancaster and its programs. As I’ve previously written on this blog, it’s no secret that I’m a huge fan of this organization and what it does for both individuals and the community.

My introduction to the organization was as a member of the Core Class of 2016 (for more on my experience, check out my three part Reflections on Leadership Lancaster series). Since then, I’ve joined Leadership Lancaster’s ACHIEVE Committee to further support the organization and its mission to develop outstanding community leadership to support the needs of Lancaster County.

Yesterday I had the privilege of attending their annual Leadership Inspired! event, which celebrates local leadership. The event included a presentation of three awards to local individuals and organizations that have made a significant impact on the Lancaster County community. This year’s well-deserved winners were:

SoWe: for the organization’s accomplishments in furthering their mission to create a better environment for the neighbors, businesses and organizations that reside in the southwest Lancaster City community.

Dr. Martin Hudacs: for his commitment to putting others before self and educating community leaders through his 40 years in education and in various capacities through Leadership Lancaster, including his role as an immediate past Chair of Leadership Lancaster’s Board of Directors.

Bob Shoemaker: for his inspirational leadership as Project Executive (and previously the President and CEO) of the Lancaster City Alliance and contributions to Lancaster County as a lifelong resident and supporter of numerous nonprofit and community organizations, including Lancaster Safety Coalition, EDC Finance, Lancaster CRIZ Authority, Fulton Theatre, Lancaster Health Center, Lancaster Farmland Trust, and Lancaster Chamber Foundation, to name a few.

Continue Reading Leadership Lancaster Connects, Educates and Inspires at Leadership Inspired! Event