72 Pa. Stat. § 8776-D

Current through Pa Acts 2024-53, 2024-56 through 2024-111

Section 8776-D - Determination of Pennsylvania rehearsal and tour expenses.

When prescribing standards for determining which rehearsal or tour expenses are considered Pennsylvania rehearsal and tour expenses for purposes of computing the tax credit provided by this subarticle, the department shall consider:

(1) The location where services are performed.

(2) The location where concert tour equipment is purchased, rented, delivered and used.

(3) The location where rehearsals or concerts are held.

(4) Other factors the department determines are relevant.

72 P.S. § 8776-D

Added by P.L. TBD 2017 No. 43, § 35, eff. 10/30/2017.