Q&A with the Pennsylvania Department of Revenue

Would the economic nexus be sufficient to subject a corporation to the CNIT and/or CSFT?

Sep 25, 2014

During a recent meeting with the Philadelphia Bar Association SALT Committee, the Acting Chief Counsel indicated that the economic nexus would be sufficient to subject a corporation to the CNIT and/or CSFT. Please confirm whether her comment reflects a change in longstanding Department of Revenue policy. Please provide examples where economic nexus will create nexus.


The Department interprets the statutes of the Commonwealth to allow taxation to the limits of the United States Constitution. There is no change in the policy of the Department.

Leave a comment

Watch: 2019 Q&A with the DOR
Watch: 2019 Q&A with the DOR

Watch Now

A PICPA member login is required to access this content. A full transcript is also available.

Full Transcripts:
Annual Meetings
Oct. 2019      Oct. 2018

Oct. 2017      Oct. 2016

  Sept. 2015     Sept. 2014

Full Transcripts:
Quarterly Meetings

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.