Q&A with the Pennsylvania Department of Revenue

When does a complete or partial liquidation of a business still constitute non-business income under the Laurel Pipe Line, Ross-Araco and Canteen decisions?

Jun 30, 2011
Nonbusiness income is limited to that income that is not apportionable under the United States Constitution. If the income is apportionable to any other jurisdiction, it is apportionable business income for Pennsylvania purposes.

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These documents provide a summary of the answers provided by the Department of Revenue to the PICPA Committee on State Taxation at its annual question and answer session. These documents are classified as revenue information issued for informational purposes only for the convenience of PICPA members. Pursuant to 61 Pa. Code Section 3.4, these documents should not be relied upon for any purpose or used in tax appeals. Taxpayers requiring a binding opinion on their specific fact situation may request a written letter ruling under 61 Pa. Code Section 3.3.