On a 1099-MISC, if there is nothing entered under box 18, is this considered taxable state income?

[batxpres]

we have an amount entered in box 7 (Nonemployee compensation), but no other amounts are entered in the rest of the 1099-MISC form.  Would the amount entered in box 7 be considered as taxable income in Pennsylvania?

[KatrinaB]

Yes. Pennsylvania-sourced income being reported on a 1099-MISC is always taxable on your Pennsylvania tax return, as it is considered nonemployee compensation regardless of whether it is classified as compensation or business income by the recipient.