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§ 10003.10. Commercial printers

Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 72 P.S. Taxation and Fiscal Affairs

Purdon's Pennsylvania Statutes and Consolidated Statutes
Title 72 P.S. Taxation and Fiscal Affairs
Chapter 5. Tax Reform Code of 1971 (Refs & Annos)
Article XXX. General Provisions
72 P.S. § 10003.10
§ 10003.10. Commercial printers
Currentness
For purposes of defining the phrases “doing business in this Commonwealth,” “carrying on activities in this Commonwealth,” “having capital or property employed or used in this Commonwealth” or “owning property in this Commonwealth” in section 401 of Article IV1 and substantially similar phrases in section 601 of Article VI,2 the following activities shall be excluded:
(1) Owning or leasing of tangible or intangible property by a person who has contracted with an unaffiliated commercial printer for printing, provided that:
(i) the property is for use by the commercial printer; and
(ii) the property is located at the Pennsylvania premises of the commercial printer.
(2) Visits by a person's employes or agents to the premises in this Commonwealth of an unaffiliated commercial printer with whom the person has contracted for printing in connection with said contract.
(3) Owning of printed matter and other items packaged therewith by a person who has contracted with an unaffiliated commercial printer for printing on the premises of such unaffiliated commercial printer prior to delivery of the property regardless of to whom or by whom the printed matter is delivered or mailed.

Credits

1971, March 4, P.L. 6, No. 2, art. XXX, § 3003.10, added 1995, June 30, P.L. 139, No. 21, § 23, imd. effective.

Footnotes

1
72 P.S. § 7401.
2
72 P.S. § 7601 (expired).
72 P.S. § 10003.10, PA ST 72 P.S. § 10003.10
Current through Act 10 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
End of Document