Q&A with the Pennsylvania Department of Revenue
If an institution does not meet the “apportioned gross receipts in excess of $100,000," would it be subject to the CNIT and/or CS/FFT?
If an institution does not have apportioned gross receipts in excess of $100,000, it will be subject to CNI and CSFT if it satisfies the nexus standards for those taxes subject to the limitations of the Interstate Commerce Act commonly known as P.L. 86-272. 15 U.S.C. §381.