We provide here a written summary of answers provided by the Department of Revenue to the committee at periodic question and answer sessions. 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 a specific fact situation may request a written letter ruling under 61 Pa. Code Section 3.3.

Q&A with the Pennsylvania Department of Revenue

Would the delivery of goods to customers in PA by a corporation using its own trucks and drivers create nexus for foreign franchise tax purposes?

Jun 30, 2011
Q:

Would the delivery of goods to customer locations in Pennsylvania – absent any other physical presence in Pennsylvania – by a corporation using its own trucks and drivers create nexus for foreign franchise tax purposes? If so, under what instances would such delivery activities be considered de minimis?

A:

Yes. Delivery is part of solicitation. Solicitation creates capital stock franchise tax nexus.

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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.