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For Pennsylvania personal income tax purposes, the term compensation includes salaries, wages, commissions, bonuses and incentive payments whether based on profits or otherwise, fees, tips and similar remuneration received for services rendered as an employee or casual employee, agent or officer of an individual,
Generally, PA source income is income derived from activity or property located in PA. Such income includes: Income from ownership or disposition of real or personal property located in PA. For example, rental income from PA property or the sale of real estate located in PA.
Pennsylvania has a flat 3.07 percent individual income tax. There are also jurisdictions that collect local income taxes. Pennsylvania has a flat 8.99 percent corporate income tax rate and permits local gross receipts taxes.
Sourced income includes, but is not limited to: Services performed in California. Rent from real property located in California. The sale or transfer of real California property. Income from a California business, trade or profession.
Pennsylvania receives tax revenue from two primary sources: a statewide income tax of 3.07% and a statewide sales tax of 6%. In addition to these two state taxes, Pennsylvania residents will also face local taxes on real estate, sales and income.
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Commonwealth Expenditures by Fiscal Year Category DescriptionRevenuesMotor Vehicle Sales$1,001,793,388.57Individual Estimated Tax Payments$996,716,241.96Inheritance Tax$816,901,783.56Treasury$488,874,393.486 more rows
Pennsylvania personal income tax is levied at the rate of 3.07 percent against taxable income of resident and nonresident individuals, estates, trusts, partnerships, S corporations, business trusts and limited liability companies not federally taxed as corporations.

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