Section 1756-D. Determination of Pennsylvania production expenses.
In prescribing standards for determining which production expenses are considered Pennsylvania production expenses for purposes of computing the tax credit, the department shall consider:
(1) The location where services are performed.
(2) The location where supplies are consumed.
(3) Other factors the department determines are relevant.
(1756-D added July 13, 2016, P.L.526, No.84)