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Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 10003.19. Powder metallurgy parts

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 sections 401 and 402   1 of Article IV and substantially similar phrases in section 601   2 of Article VI, the following activities shall be excluded:

(1) Owning or leasing of intangible and tangible property, including dies, molds, tooling and related equipment, by a person who has contracted with an unaffiliated manufacturer of powder metallurgy products for manufacturing, provided that:

(i) the property is for use by the powder metallurgy product manufacturer;

(ii) the property is located at the Pennsylvania premises of the powder metallurgy product manufacturer;  and

(iii) the products manufactured using such property are incorporated into products produced outside this Commonwealth by the owner or lessor of the property.

(2) Visits by a person's employes or agents to the premises in this Commonwealth of an unaffiliated powder metallurgy product manufacturer with whom the person has contracted for manufacturing in connection with the contract.

(3) Owning of manufactured powder metallurgy products, and other items packaged therewith, by a person who has contracted with an unaffiliated powder metallurgy products manufacturer for manufacturing of products, on the premises of the unaffiliated powder metallurgy products manufacturer prior to delivery of the property.

1  72 P.S. §§ 7401, 7402.
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 § 10003.19. Powder metallurgy parts - last updated January 01, 2026 | https://codes.findlaw.com/pa/title-72-ps-taxation-and-fiscal-affairs/pa-st-sect-72-10003-19/

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