Q&A with the Pennsylvania Department of Revenue

In determining a corporation’s sales factor, is it acceptable to use PJM’s ISO load factor as a means of sourcing receipts to Pa. from spot sales of electricity on the PJM network? The BF&R granted PSEG Energy Resources & Trade LLC relief on the issue.

Dec 08, 2016
The decision of the Board of Finance and Revenue is on appeal at Commonwealth Court.  

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

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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.