WHAT CONSTITUTES DOING BUSINESS IN PENNSYLVANIA?
Pennsylvania defines “doing business” in the negative. That is, the Pennsylvania
Associations Code (the “Code”), at
15 Pa.C.S. §4122,
defines what minimal activities by foreign business corporations do not rise to
the level of “doing business” for purposes of requiring registration. Activities
in excess of the types described in that section of the Code may constitute
“doing business” in Pennsylvania, and registration would be required. Some
examples of what does constitute doing business are: approving within the State
sales orders of products or services, or providing repairs or maintenance within
the State to products sold. Additional guidance as to what constitutes doing
business can be found in the PA Department of Revenue Corporate
Tax Bulletin 2004-01.