Sales Made to Out-of-State Purchasers Picked up at a Pennsylvania Facility Are Not Pennsylvania Sales for Purposes of the Pennsylvania Corporate Net Income Tax: Commonwealth of Pennsylvania v. Gilmour Manufacturing Company

Authors

Karen Oehling

Abstract

The Supreme Court of Pennsylvania held that sales of tangible personal property made to out-of-state purchasers who choose to pick up the property at a Pennsylvania seller's loading dock are not includable in the numerator of the seller's sales factor for the purpose of calculating the apportionment ratio used in determining the seller's Pennsylvania corporate net income tax liability.

Commonwealth of Pennsylvania v. Gilmour Manufacturing Company, 822 A.2d 676 (Pa. 2003)

First Page

921

Recommended Citation

Karen Oehling, Sales Made to Out-of-State Purchasers Picked up at a Pennsylvania Facility Are Not Pennsylvania Sales for Purposes of the Pennsylvania Corporate Net Income Tax: Commonwealth of Pennsylvania v. Gilmour Manufacturing Company, 42 Duq. L. Rev. 921 (2004).
Available at: https://dsc.duq.edu/dlr/vol42/iss4/11