SALT Report 1280 – The Pennsylvania Department of Revenue issued a bulletin addressing the sales tax collection responsibilities for retailers located outside Pennsylvania that have established nexus with the state. The department considers a remote seller or someone “maintaining a place of business” in Pennsylvania to have nexus if that seller regularly solicits orders from Pennsylvania customers through the website of a business or individual physically located in Pennsylvania.
- Someone who stores property or the property of a representative at a distribution or fulfillment center located in the state, regardless of whether the center also stores and distributes property for third parties from the same location;
- Someone who has a contractual relationship with an entity or individual physically located in the state and whose website has a link that encourages purchasers to place orders with the remote sellers or the in-state entity, and receives consideration;
- Someone who utilizes affiliates, agents and/or independent contractors located in the state who provide repair, delivery or other services relating to the tangible personal property sold by the remote seller to Pennsylvania customers;
- Someone who has affiliates, agents and/or independent contractors that provide service(s) within the state (including, but not limited to storage, delivery, marketing or soliciting sales) that benefit, support and/or complement the remote seller’s business activity;
- Someone whose employees regularly travel to the state for any purpose related to the remote seller’s business activity; and
- Someone who accepts orders that are directly shipped to Pennsylvania customers from a Pennsylvania facility that is operated by a remote seller’s affiliate, agent or independent contractor