Pennsylvania recently codified the state’s corporate income tax economic nexus threshold, making corporations with no physical presence in Pennsylvania responsible for corporate income tax if they have sales of $500,000 or more per year sourced to Pennsylvania for tax years beginning after December 31, 2022. The legislation also includes a non-exhaustive list of other nexus creating activities. This change to the Pennsylvania tax law is similar to the Department’s substantial nexus position originally published in Corporation Tax Bulletin 2019-4 on September 30, 2019 which deemed $500,000 in gross receipts sourced to Pennsylvania to create a rebuttable presumption of substantial nexus. The new law does not address the interim period between the new law’s effective date for the 2023 tax year and the issuance of Bulletin 2019-4.