For tax years beginning January 1, 2013, Pennsylvania taxpayers must apportion their business income based on a single sales factor.This change, and several others, took effect on July 2, 2012 following the enactment of H.B. 761.
Also effective July 2, 2012, the Department of Revenue has the authority to enter into contingent fee contracts with contractors for refunds saved or for taxes, interest, penalty, or fees collected. [Pa. S.B. 1263]