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Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 10003.10. Commercial printers

Current as of January 01, 2026 | Updated by Findlaw Staff

For purposes of defining the phrases “doing business in this Commonwealth,” “carrying on activities in this Commonwealth,” “having capital or property employed or used in this Commonwealth” or “owning property in this Commonwealth” in section 401 of Article IV   1 and substantially similar phrases in section 601 of Article VI,  2 the following activities shall be excluded:

(1) Owning or leasing of tangible or intangible property by a person who has contracted with an unaffiliated commercial printer for printing, provided that:

(i) the property is for use by the commercial printer;  and

(ii) the property is located at the Pennsylvania premises of the commercial printer.

(2) Visits by a person's employes or agents to the premises in this Commonwealth of an unaffiliated commercial printer with whom the person has contracted for printing in connection with said contract.

(3) Owning of printed matter and other items packaged therewith by a person who has contracted with an unaffiliated commercial printer for printing on the premises of such unaffiliated commercial printer prior to delivery of the property regardless of to whom or by whom the printed matter is delivered or mailed.

1  72 P.S. § 7401.
2  72 P.S. § 7601 (expired).
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Cite this article: FindLaw.com - Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 10003.10. Commercial printers - last updated January 01, 2026 | https://codes.findlaw.com/pa/title-72-ps-taxation-and-fiscal-affairs/pa-st-sect-72-10003-10/

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