Pennsylvania Department Of Revenue Asserts Authority To Impose Sales Tax Collection And Remittance Responsibility On Remote Sellers.
Mondaq Business Briefing › Nbr. 2011, January 2011
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Pennsylvania Department Of Revenue Asserts Authority To Impose Sales Tax Collection And Remittance Responsibility On Remote Sellers.
On December 1, 2011, the Pennsylvania Department of Revenue issued Sales and Use Tax Bulletin 2011$01, in which the Department asserts that under current Pennsylvania law, a remote seller without physical presence in Pennsylvania, including those making sales over the Internet, may have nexus with Pennsylvania for sales and use tax purposes. The determination of nexus will depend on the activities and in$state presence of subsidiaries, representatives or agents with whom the remote seller has relationships.
Overview of Bulletin The Bulletin discusses the statute and applicable case law while p...See the full content of this document
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