Pennsylvania Code
Title 12 - COMMERCE, TRADE AND LOCAL GOVERNMENT
Part V - Community Affairs and Development
Subpart D - Local Earned Income Tax
Chapter 151 - LOCAL EARNED INCOME TAX
GENERAL PROVISIONS
Section 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.