12 Pa. Code § 151.1 - Definitions
The following words and terms, when used in this chapter, have the following meanings, unless the context clearly indicates otherwise:
Act-The Local Tax Enabling Act (53 P.S. §§ 6924.101-6924.901).
Out-of-State employer-An employer that does not have a place of business in this Commonwealth. An employer is not an out-of-State employer if the employer has a place of business in this Commonwealth even if the employer's primary business operations occur out of State.
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