The Pennsylvania Department of Revenue is moving to provide clearer guidance on market-based sourcing of corporate income — 13 years after the state legislature enacted a tax law establishing that regime.
While the sourcing rules are well established, businesses have been asking the agency for years to detail how it plans to apply them. The response came this week, when the proposed rule was published on the state’s regulatory review commission website, more than three years after the Pennsylvania Supreme Court upheld the department’s apportionment methodology.
The proposed rule aims to improve clarity by adding or reworking examples of how …