afc472
New Member

State tax filing

That is the portion of the code that PA relies on in applying the "Convenience of the Employer Doctrine" (the link I posted above goes into detail about that and its application).  Other states have similar language, most notably NY.  This issue was litigated in NY and was upheld by the NY courts.  To my knowledge, it has never been litigated in PA fully.  The link below does a pretty good job of explaining it and cites the PA and NY codes (though the article is written for NY because they are the toughest in applying it).

 <a rel="nofollow" target="_blank" href="http://files.ali-cle.org/thumbs/datastorage/lacidoirep/articles/PTL_PTXL0511-GOLUBOFF_thumb.pdf">htt...>