entirely ancillary to requests for an order. Ancillary activities are those activities that serve no independent business function for the seller apart from their connection to the solicitation of orders; activities that seek to promote sales are not ancillary.
The following activities meet the “Solicitation Plus” standard:
Owning, renting, leasing, maintaining, or having the right to use and using tangible personal or real property physically located in Philadelphia;
Having employees own, rent, lease, use, or maintain an office or in-home office or other establishment in Philadelphia, if the use of such property is paid for directly or indirectly by the business;
Having independent contractors or representatives with in-home offices in Philadelphia where the business reimburses the independent contractors or representatives for expenses other than just telephone or travel.
EXAMPLES OF ACTIVITIES, OTHER THAN THE SALE OF TANGIBLE PERSONAL PROPERTY, WHICH CONSTITUTE DOING BUSINESS IN PHILADELPHIA AND SUBJECT THE TAXPAYER TO THE FULL BUSINESS PRIVILEGE TAX
Contracting: Performance of a contract in Philadelphia regardless of whether the person brings its own employees into the City, hires local labor, or subcontracts with another.
Providing any service in Philadelphia, regardless of whether the employees, independent contractors, agents, or other representatives performing the services reside in Philadelphia;
Maintaining or repairing property located in Philadelphia whether under warranty or by separate contract; or
Installing, erecting, or modifying property in Philadelphia;
Inventory in the City: Having an inventory in Philadelphia or having spot inventory for the convenient delivery to customers, even if the bulk or orders are filled from outside of the City;
Dealings in real estate: Holding, acquiring, leasing, or disposing of any property located in Philadelphia;
Shows and performances: The staging of shows, theatrical performances, or other events in Philadelphia;
Carrying passengers or freight (any personal property including oil and gas transmitted by pipeline) from one point in Philadelphia to another point inside or outside the City, if pickup or delivery, regardless of origination or ultimate destination, occurs in Philadelphia; or
Having facilities and/or employees, independent contractors, agents, or other representatives in Philadelphia, regardless or whether they reside in Philadelphia for:
Storage, delivery, or shipment of goods; 9