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
With respect to Corporate Net Income Tax, is the Department pursuing “Nexus Audits” of Delaware Holding Companies?
Nexus may be investigated with any entity that is not currently registered or filing with the Department for taxes or is not fully registered with the Department for other taxes. The investigation will not be limited to Corporate Net Income Tax, but will include any tax administered by the Department.