1. Entities paying nonresidents rent and royalty payments on Pennsylvania property in excess of $5,000 must withhold personal income tax on the payments. 
2. Companies with out-of-state independent contractors who make more than $5,000 working in Pennsylvania must withhold personal income tax and file Form 1099-Misc. electronically. 

• Beginning on March 1, 2018, remote sellers (Amazon, ebay, etc.) with over $10,000 in sales in the preceding 12 calendar months in Pennsylvania have to either collect or remit sales tax or comply with additional reporting requirements.
• The sales and use tax exemption for wrapping supplies and packaging is extended to include kegs that contain malt or brewed beverages.
• The definition of tangible personal property has been expanded to exclude help desk support from sales tax if these services are invoiced separately. 
• Effective December 29, 2017, the period for appealing a Notice of Assessment to either the Board of Appeals or the Board of Finance has been reduced from 90 days to 60 days. 
• The $5 million cap on net operating loss deductions has been removed. However, the percentage cap on taxable income increases from 30% in 2017 to 35% in 2018 and 40% thereafter. This is in response to the Pennsylvania Supreme Court’s ruling in the Nextel Communications case.
• A manufacturing and reinvestment deduction is available in the amount of 5% of private capital investment made to create or renovate a manufacturing facility per tax year for five years. To qualify, manufactures must be preapproved and agree to invest a minimum of $100 million in the first three years.
• A 2% sales and use tax will be imposed on consumer fireworks. Professional pyro technicians are exempt.
• License fees on permanent structures will be $7,500, $10,000 or $20,000 depending on the square footage. Facilities and temporary structures will be assessed $2,500 and $1,000, respectively.