Pennsylvania Code & Bulletin

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The Pennsylvania Code website reflects the Pennsylvania Code changes effective through 53 Pa.B. 3392 (June 24, 2023).

61 Pa. Code § 109.7. Earnings of salesmen.

§ 109.7. Earnings of salesmen.

 If the commission for sales made or other compensation for services performed by a nonresident traveling salesman, agent or other employe or casual employe depends directly upon the volume of business transacted by him, his items of income derived from or connected with Commonwealth sources include that proportion of the amount of the items attributable to the business which the volume of business transacted by him within this Commonwealth bears to the total volume of business transacted by him within and without this Commonwealth.


   The provisions of this §  109.7 amended under section 354 of the Tax Reform Code of 1971 (72 P. S. §  7354).


   The provisions of this §  109.7 amended December 10, 1999, effective December 11, 1999, 29 Pa.B. 6249. Immediately preceding text appears at serial pages (205375) to (205376).

Cross References

   This section cited in 61 Pa. Code §  109.8 (relating to earnings of nonresident employes or casual employes and officers).

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