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The Complete State-by-State Nexus Guide

Pennsylvania

Physical Nexus in Pennsylvania

A business is considered to have physical nexus if …

  • It has a retail store in the commonwealth
  • It has a warehouse in the commonwealth
  • It houses inventory or stores property for sale in the commonwealth, including FBA and other third party fulfillment centers
  • Traveling salespeople or representatives are regularly present in the commonwealth

A business may be considered to have physical nexus if …

  • Representatives attend a trade show in the commonwealth for the purpose of taking orders or making sales. Any business that does not have a permanent location in the commonwealth and makes irregular sales must register for a transient vendor’s license.

Not sure? Call Peisner Johnson at 800.940.9433

Economic Nexus in Pennsylvania

A business is considered to have economic nexus in Pennsylvania if it made $100,000 or more in sales in the prior 12 calendar months.

What’s included?

  • Tangible personal property delivered into the commonwealth
  • Gross sales of services in the commonwealth
  • Exempt sales
  • Exempt services

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