61 Pa. Code § 113.1 - Employers required to withhold tax

An individual, partnership, association, corporation, organization, fiduciary, governmental body, unit, agency or other entity who is an employer, makes payment of compensation and maintains an office or transacts business within this Commonwealth is subject to this chapter, whether or not a paying agency is maintained within this Commonwealth.

(1) The phrase "transacting business within this Commonwealth" includes having or maintaining within this State, directly or indirectly, an office, distribution house, sales house, warehouse or other place of business, or operating within this Commonwealth by any agent or other representative under the authority of the employer or its subsidiary, irrespective of whether the place of business or agent or other representative is located in this Commonwealth permanently or temporarily, or whether the employer is licensed to do business in this Commonwealth.

(2) The term "agent" is broader than the term employe and includes anyone acting under the authority of the principal in an agency capacity. It does not matter that an agent may engage in business on his own account, for other persons or as an independent contractor acting as an agent.

Notes

61 Pa. Code § 113.1

The provisions of this § 113.1 amended December 10, 1999, effective 12/11/1999, 29 Pa.B. 6249.

The provisions of this § 113.1 amended under section 354 of the Tax Reform Code of 1971 (72 P. S. § 7354).