(TR) 12-20 (FI) REV-203D BUSINESS ACTIVITIES QUESTIONNAIRE BUSINESS ACTIVITIES THAT CREATE NEXUS IN PENNSYLVANIA: ACTIVITIES THAT MAY CREATE NEXUS IN PENNSYLVANIA FOR ● Owning or leasing property MOTOR CARRIERS FOR CORPORATION TAXES: ● Maintaining inventory within the commonwealth A truck or bus company is required to file a corporate net income tax report if ● Having employees or others soliciting sales or referring customers its activities during the taxable year exceed either of the ● Delivering property into the commonwealth following standards: ● Maintaining a fixed location (a) Activity exceeds 50,000 loaded miles in Pennsylvania and the compa- ● Installing or repairing of property by employees, independent contrac- ny makes at least one trip with pickups or deliveries in Pennsylvania; or tors or others (b) The company has a Pennsylvania apportionment fraction of more than ● Employee leasing services or personnel services 5 percent and has more than 12 trips with pickups or deliveries in ● Approving or accepting purchase orders Pennsylvania. ● Performing services, managerial or research activities ● Repossessing property ACTIVITIES THAT MAY REPRESENT A DE MINIMIS PRESENCE IN ● Having one or more employees performing business activities in PENNSYLVANIA FOR CORPORATE NET INCOME TAX: Pennsylvania, even occasionally Certain activities may be considered de minimis for purposes of filing a cor- ● Conducting training or seminars poration tax return as long as activity does not exceed seven days and the ● Providing transportation services revenue from all such activities does not exceed $10,000. ● Hiring, training or supervising personnel For more details, consult Corporation Tax Bulletin 2004-01, Application of PL ● Economic Presence; $100,000 or more in gross sale - subject to Sales 86-272 and De Minimis Standards, available at www.revenue.pa.gov. Tax; $500,000 or more in gross sales - subject to Corporate Tax Instructions: Complete all sections of this form. Email the completed and signed form tora-rv -brtm-discovery@pa.gov . SECTION I GENERAL INFORMATION START 1a. Legal Name Ü 1b. Doing Business As 2. Federal EIN 3. Address City State ZIP Code 4. Type of Business Entity (Select One) Corporation Partnership (attach a copy of the first page of your federal corporation or partnership filing) Nonprofit (If you are a nonprofit entity, attach a copy of the Individual (Proprietorship) IRS letter granting you 501 status, if applicable.) Trust Subchapter S Corporation Business Trust Limited Liability Company Association Restricted Professional Company 5. If the entity is not a corporation, select one of the ovals below to indicate its IRS classification: As a corporation As a disregarded entity As a partnership (attach a copy of the first page of your federal corporation or partnership filing) 6. The entity was formed under the laws of 7. The entity’s Pennsylvania Revenue ID Number is: 8. The entity files federal returns on a tax year ending basis. PAGE 1 Reset Entire Form RETURN TO TOP NEXT PAGE PRINT FORM |
REV-203D (TR) 12-20 (FI) SECTION I GENERAL INFORMATION cont. 9. Other states this company conducts business in: 10. Identify names, addresses and federal ID numbers of corporations that are shareholders of your subchapter S corporation(s) or that are members of your LLC/entity. If more space is needed, attach a list. Legal Name Doing Business As Federal EIN Address City State ZIP Code Legal Name Doing Business As Federal EIN Address City State ZIP Code Legal Name Doing Business As Federal EIN Address City State ZIP Code 11. If this company has registered with the PA Department of State, provide the entity number assigned by the Department of State: 12. Enter the entity’s Pennsylvania Sales & Use Tax License Number: 13. Enter the entity’s Unemployment Compensation Account Number: 14. Describe activities performed in Pennsylvania by employees for whom unemployment compensation contributions are remitted to Pennsylvania: SECTION II PENNSYLVANIA BUSINESS ACTIVITIES – PART I 1. Describe the principal business activities of the entity in Pennsylvania: 2. Describe the principal business activities of the entity elsewhere: 3. Indicate the date that the entity's activities in Pennsylvania first occurred: PAGE 2 Reset Entire Form RETURN TO TOP PREVIOUS PAGE NEXT PAGE PRINT FORM |
REV-203D (TR) 12-20 (FI) SECTION II PENNSYLVANIA BUSINESS ACTIVITIES – PART I cont. 4. Indicate primary North American Industry Classification (NAICS) Code CUSTOMER SERVICE AND DELIVERY 1. Select the different ways in which the entity’s personal property is delivered in Pennsylvania: Motor carrier U.S. mail Your agent Company vehicle Other (Explain) 2. Select the different media you use to reach Pennsylvania customers: Internet Telephone solicitations Catalogs placed in outlets Other (Explain) 3. Does this entity participate in trade shows or fairs in Pennsylvania? If so, are products sold directly to the customers or are orders taken and sent back to the home office for approval? MOTOR CARRIER ACTIVITY 1. Is your company a motor carrier? Yes No If the answer to this question is yes, complete all sections including Pennsylvania Motor Carrier Activities in Section IV. SECTION II PENNSYLVANIA BUSINESS ACTIVITIES – PART II 1. Complete the table below detailing the indicated activities: AMOUNT OF DATE FIRST DAYS TOTAL INCOME PERFORMED BUSINESS ACTIVITY PERFORMED IN DERIVED FROM IN PA LATEST 12 THE ACTIVITY MONTH PERIOD (MM/DD/YYYY) Occasionally or regularly visits Pennsylvania to create a demand for your personal property or service Solicits sales of tangible personal property Conducts installation activities for which a separate charge is made Conducts repair, maintenance and service activities Provides technical assistance or service activities, including but not limited to engineering assistance or design service Conducts training of your sales agents and distributors in Pennsylvania Provides training courses, seminars or lectures by the vendor which is incidental to the use of personal property sold by him to persons in this commonwealth Attends organized shows or flea markets for the purpose of exhibiting goods Total any additional revenues earned in Pennsylvania not identified above. PAGE 3 Reset Entire Form RETURN TO TOP PREVIOUS PAGE NEXT PAGE PRINT FORM |
REV-203D (TR) 12-20 (FI) SECTION II PENNSYLVANIA BUSINESS ACTIVITIES – PART II cont. 2. Complete the following schedule for all tangible property located in Pennsylvania: VALUE OF ALL PROPERTY OWNED IN PENNSYLVANIA VALUE OF PROPERTY UNDER LEASE IN PENNSYLVANIA YEAR (AS A LESSOR OR LESSEE) 20 $ $ 20 $ $ 20 $ $ 20 $ $ 3. Complete the following schedule with respect to all 4. Complete the following schedule with respect to Pennsylvania employees: Pennsylvania sales. (This includes sales of intangibles, sales of services, and sales of tangible property.) TOTAL ANNUAL WAGES PAID TO EMPLOYEES YEAR WHO WORK TOTALLY OR PARTIALLY YEAR TOTAL OF ALL SALES IN PENNSYLVANIA IN PENNSYLVANIA 20 $ 20 $ 20 $ 20 $ 20 $ 20 $ 20 $ 20 $ Answer the following questions in this section based on the entity’s activities in Pennsylvania. If the business is a corporation, responses should also reflect the activities of a partnership or similar association in which the corporation has an interest. Is your company licensed, registered, authorized or certified to do business in Pennsylvania? Yes No If the answer to the question above is yes and this company has already been provided tax identification numbers, list all other taxes and tax ID numbers not listed above under which the entity remits taxes to Pennsylvania: (a) Tax Type Tax # (b) Tax Type Tax # If more space is needed, attach a list. Property and other investments in Pennsylvania. 6. Own other tangible property? . . . . . . . . . . . Yes No Does this entity: 6A. Own other tangible property i.e. aircraft, 1. Own real estate? . . . . . . . . . . . . . . . . . . . . Yes No watercraft? . . . . . . . . . . . . . . . . . . . . . . . . . Yes No 2. Store inventory in its own or 7. Lease (as lessee) tangible property? . . . . . Yes No another’s facility? . . . . . . . . . . . . . . . . . . . . Yes No 8. Lease (as lessor) tangible property? . . . . . Yes No 3. Consign goods to vendors, independent contractors or others? . . . . . . . . . . . . . . . . Yes No 9. Operate a mobile store? . . . . . . . . . . . . . . Yes No 4. Own display racks? . . . . . . . . . . . . . . . . . . Yes No 10. Own an interest in an entity or person that does business in Pennsylvania, and that 5. Own tooling, molds, dies, etc., located at entity or person is not taxable as a a manufacturing facility? . . . . . . . . . . . . . . Yes No corporation for federal tax purposes? . . . . Yes No PAGE 4 Reset Entire Form RETURN TO TOP PREVIOUS PAGE NEXT PAGE PRINT FORM |
REV-203D (TR) 12-20 (FI) SECTION II PENNSYLVANIA BUSINESS ACTIVITIES – PART II cont. Employee or representative activity in Pennsylvania. 28. Hire, train or supervise personnel? . . . . . . Yes No Does this entity perform any of the following activities by Is this limited to personnel involved employees, agents, independent contractors or others in the solicitation of sales of tangible in Pennsylvania? personal property? . . . . . . . . . . . . . . . . . . . Yes No 11. Solicit sales (including exhibition 29. Pickup or replace damaged or at trade shows)? . . . . . . . . . . . . . . . . . . . . Yes No returned property? . . . . . . . . . . . . . . . . . . . Yes No 12. Enter into agreements with in-state 30. Maintain an office as lessee or owner of businesses, organizations or individuals the office location? . . . . . . . . . . . . . . . . . . . Yes No to refer potential customers? . . . . . . . . . . . Yes No 31. Maintain a sample or display room? . . . . Yes No 13. Accept orders that are shipped to Is one maintained for more than 14 days Pennsylvania customers from a during a tax year? . . . . . . . . . . . . . . . . . . . Yes No Pennsylvania location by any affiliate, agent or contractor? . . . . . . . . . . . . . . . . . . Yes No 32. Carry samples from which sales, exchanges or distributions are made for consideration? . Yes No 14. Approve sales (including tangible and intangible assets)? . . . . . . . . . . . . . . . Yes No 33. Maintain an office? . . . . . . . . . . . . . . . . . . . Yes No 15. Provide a service (including consulting)? . Yes No Is this limited to an in-home office that is not attributed to the company and that is 16. Commit to onsite repair and/or used solely in connection with the maintenance through warranty or sale solicitation of the sales of tangible of service agreements? . . . . . . . . . . . . . . . Yes No personal property? . . . . . . . . . . . . . . . . . . . Yes No 17. Solicit, negotiate or enter into franchising, 34. Lease employees? . . . . . . . . . . . . . . . . . . . Yes No licensing or similar agreements? . . . . . . . . Yes No 35. Maintain a telephone answering service? . Yes No 18. Operate mobile stores i.e. vehicles with drivers who are sales personnel making 36. Inspect customer installation of sales from said vehicles? . . . . . . . . . . . . . . Yes No company’s product? . . . . . . . . . . . . . . . . . . Yes No 19. Make repairs or provide maintenance to 37. Provide services to a property sold or to be sold? . . . . . . . . . . . . Yes No Pennsylvania franchisee? . . . . . . . . . . . . . Yes No 20. Collect current or delinquent accounts? . . Yes No 38. Execute contracts? . . . . . . . . . . . . . . . . . . . Yes No 21. Perform site visits or supervise or inspect 39. Foreclose on real estate? . . . . . . . . . . . . . Yes No installations at suppliers' or 40. Make loans secured by Pennsylvania others' locations? . . . . . . . . . . . . . . . . . . . . Yes No real estate? . . . . . . . . . . . . . . . . . . . . . . . . Yes No 22. Repossess property? . . . . . . . . . . . . . . . . . Yes No 41. Hold titles to property until the contract 23. Investigate credit worthiness of customers? Yes No price has been paid? . . . . . . . . . . . . . . . . . Yes No 24. Secure deposits on sales? . . . . . . . . . . . . . Yes No 42. Ship products by returnable containers? . . Yes No 25. Conduct training courses, seminars 43. Deliver products in vehicles owned by or lectures? . . . . . . . . . . . . . . . . . . . . . . . . Yes No your company or by someone other than a common carrier which is not affiliated Is this limited to individuals soliciting by ownership interest in your company? . . Yes No sales of tangible personal property? . . . . . Yes No 44. Sell new tires for motor vehicles? . . . . . . . Yes No 26. Provide technical assistance or service? . . Yes No Is this limited to the facilitation of the 45. Lease or rent motor vehicles? . . . . . . . . . . Yes No solicitation of sales of tangible personal property? . . . . . . . . . . . . . . . . . . . . . . . . . . Yes No 27. Handle customer complaints? . . . . . . . . . . Yes No Is this limited to mediating complaints when the sole purpose is to ingratiate tangible personal property sales personnel with the customer? . . . . . . . . . . Yes No PAGE 5 Reset Entire Form RETURN TO TOP PREVIOUS PAGE NEXT PAGE PRINT FORM |
REV-203D (TR) 12-20 (FI) SECTION III INDEPENDENT REPRESENTATIVES Are you a manufacturer’s representative? . . . . . . Yes No If you are a manufacturer’s representative, attach a list of the names and addresses of each business entity you represent in Pennsylvania. If you have a contract with a manufacturer’s representative(s) to market your product or service to Pennsylvania customers, attach a list of the name(s) and address(es) of each. SECTION IV PENNSYLVANIA MOTOR CARRIER ACTIVITIES 1. Is your company a (Select all that apply) Common Carrier Contract Carrier Private Carrier Lessor or motor vehicles to other trucking companies (attach a copy of the lease agreement(s)) 2. Does your company deliver goods, passengers, products or commodities to destinations in Pennsylvania? . . . . Yes No 2a. If your answer is yes, indicate when this activity began (month/year) 2b. How often are deliveries made to Pennsylvania? times per week; times per month; or times per year 3. Does your company pickup goods, passengers, products or commodities at locations in Pennsylvania? . . . . . . Yes No 3a. If your answer is yes, indicate when this activity began (month/year) 3b. How often are pickups made to Pennsylvania? times per week; times per month; or times per year 4. Does your company haul goods, passengers, products or commodities from one location in Pennsylvania to another location in Pennsylvania? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes No 5. What percentage of your business (loaded mileage) is in Pennsylvania? If your company is a private carrier, attach a list of related companies (parent, affiliate and subsidiaries). Attach copies of your IFTA quarterly tax returns showing your Pennsylvania miles for the past four years. SECTION V AFFIRMATION I hereby affirm under penalties prescribed by law that this questionnaire has been examined by me, and to the best of my knowledge and belief is true, correct and complete. If prepared by a person other than the taxpayer, statements are based on all information of which preparer has knowledge. The preparer also must complete the information below: Print Name of Owner/Officer/Partner/other Responsible Party Signature Date Please sign after printing. Title Company Email Address Company Website (if applicable) Telephone Number Print Name of Preparer Signature Date Please sign after printing. Title Email Address Telephone Number Attach additional information to this questionnaire, if it is required to explain your business activities in Pennsylvania. EMAIL COMPLETED FORM TO: RA-RV-BRTM-DISCOVERY@PA.GOV OR, FAX COMPLETED FORM TO: (717) 425-2952 PAGE 6 Reset Entire Form RETURN TO TOP PREVIOUS PAGE PRINT FORM |