Pennsylvania Department of Revenue bulletin declares remote sales tax collection authority


On December 1, 2011, the Pennsylvania Department of Revenue issued a tax bulletin stating that several activities, including, but not limited to, the solicitation of business by an out of state retailer via "click through" technology on an in-state website, and the usage of an affiliate, agent and/or independent contractor to provide service(s) within the Commonwealth are considered the maintenance of a place of business in the Commonwealth, thereby establishing sales and use tax nexus for the out of state retailer. [Sales and Use Tax Bulletin 2011-01, Pennsylvania Department of Revenue (12/1/11)].

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