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
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.