Form Rev-203cm - Business Activities Questionnaire
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5R E V-203CM (06-06)
BUSINESS ACTIVITIES
Q U E S T I O N N A I R E
PA D E PA RT M E N T OF REVENUE
Please Print or Ty p e
BUSINESS ACTIVITIES THAT MAY CREATE NEXUS IN
ACTIVITIES THAT MAY CREATE NEXUS IN PENNSYLVANIA FOR
MOTOR CARRIERS FOR CORPORATION TAXES:
PENNSYLVANIA:
A truck or bus company is required to file a Corporate Net Income Tax or
Owning or leasing property
Foreign Franchise Tax report if its activities during the taxable year exceed
Having employees or agents soliciting sales
either of the following standards:
Delivering of property into the Commonwealth
(a) Activity exceeds 50,000 loaded miles in Pennsylvania and the company
makes at least one trip with pickups or deliveries in Pennsylvania; or
Maintaining a fixed location
( b ) The company has a Pennsylvania apportionment fraction of more
Installing or repairing of property
than 5 percent and has more than 12 trips with pickups or deliveries
Employee leasing services or personnel services
in Pennsylvania.
Approving or accepting purchase orders
ADDITIONAL ACTIVITIES THAT MAY REPRESENT A DE MINIMIS
Performing services, managerial or research activities
PRESENCE IN PENNSYLVANIA FOR THE FILING OF FOREIGN
Repossessing property
FRANCHISE TAX AND CORPORATE NET INCOME TAX:
The following activities may be considered de minimis for purposes of
Conducting training or seminars
filing a corporation tax return as long as activity does not exceed seven
Providing transportation services
days and the revenue from all such activities does not exceed $10,000:
Hiring, training or supervising personnel
Solicitation of goods or services
Installation, for which a separate charge is made
ACTIVITIES THAT MAY REPRESENT A DE MINIMIS PRESENCE
R e p a i r, maintenance and service activities
IN PENNSYLVANIA FOR CORPORATE NET INCOME TAX:
Technical assistance or service activities
Installation, for which no separate charge is made
Conducting training courses, seminars or lectures by a vendor that is
Purchasing activities
incidental to the use of purchases, if free or for a nominal charge as
Sales solicitation
compared to actual expenses
Incidental travel
Attendance at an organized show or flea market for the purpose of
Having personal property incidentally in Pennsylvania
exhibiting goods and making sales of the goods
These standards have been abridged. For more details, consult the
Corporation Tax Bulletin 2004-01, Application of PL 86-272 and De Minimis Standards, available at w w w. r e v e n u e . s t a t e . p a . u s .
A. GENERAL INFORMAT I O N
1a. Legal Name
1 b . Doing Business As
2. Federal EIN
3 . A d d r e s s
C i t y
S t a t e
Z I P C o d e
4 . Type of business entity (Check one)
C o r p o r a t i o n
Partnership (submit a copy of the first page of your federal
corporation or partnership filing)
Non profit Corporation
Individual (Proprietorship)
(If you are a non profit entity, please submit a copy of the
Tr u s t
IRS letter granting you 501 status, if applicable.)
Business Tr u s t
Subchapter "S" Corporation
A s s o c i a t i o n
Limited Liability Co.
Restricted Professional Company
5 . If the entity is not a corporation, please check one of the blocks below to indicate its Internal Revenue Service classification:
As a corporation
As a disregarded entity
As a partnership (submit 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 Corporation Tax File (Box) Number is:
8 . The entity files federal returns on a tax year ending _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ b a s i s .
9 . Other states this company conducts business in:
REV-203CM (6-06)
PAGE 1
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