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CITY OF PHILADELPHIA BUSINESS PRIVILEGE TAX REGULATIONS - page 9 / 59

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        • (d)

          Installing or supervising installation at or after shipment or delivery;

        • (e)

          Conducting training for employees, agents, representatives, independent contractors, brokers or others acting on its behalf, or for customers or potential customers related to sales activities;

        • (f)

          Providing customers any kind of technical assistance or service including, but not limited to, engineering assistance, design service, quality control, product inspections, or similar services related to sales activities;

        • (g)

          Investigating, handling, or otherwise assisting in resolving customer’s complaints related to sales;

        • (h)

          Providing consulting services related to sales;

        • (i)

          Having goods delivered to Philadelphia in vehicles it owns, rents, leases, uses, or maintains or delivered by a related party acting as its representative;

      • (2)

        Conducting any of the activities listed in subparagraph 1.b. (1) in Philadelphia for 10 days or more will constitute regular and systematic business activity.

    • c.

      The activities of lawyers, accountants, investment bankers, and other similar independent professionals who perform services in Philadelphia for an out-of-Philadelphia business in their independent professional capacity shall not subject, on its own, the out-of- Philadelphia business to the Philadelphia Business Privilege Tax. These activities, however, would subject the independent professionals to the Business Privilege Tax.

  • 2.

    If none of the business activities in Philadelphia fall under subparagraph 1.b. (1) and the only contact with Philadelphia is conducting any of the activities listed below for less than 10 days, such contacts will be presumed not to create nexus. Conducting any of the activities listed below for 10 or more days will not necessarily create nexus. Whether or not nexus has been created will depend on the facts and circumstances of the business activity in Philadelphia.

    • a.

      Meeting with suppliers of goods or services in Philadelphia;

    • b.

      Meeting in Philadelphia with government representatives in their official capacity;

    • c.

      Attending occasional meetings in Philadelphia (e.g., Board meetings, general internal corporate policy meetings and training, retreats, seminars and conferences sponsored by others, etc.);

    • d.

      Holding recruiting or hiring events in Philadelphia; or

    • e.

      Attending and/or participating at trade show in Philadelphia at which no orders for goods are taken and no sales are made.

7

(Rev. 08/01)

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