Regulation #15-464: Sales Factor Sourcing Sales of Tangible PersonalProperty and Sales Factor Sourcing Sales of Services

Revises the title of Section 153.26 to limit its application to sourcing sales of tangible personal property and adds new Section 153.26a to address the methodology for sourcing revenue from sales of services.

Regulation Details
IRRC Number 3494 Proposed Regulation Received July 13, 2026
Agency Name Department of Revenue PA Bulletin Publish Date July 25, 2026
Regulation Status Proposed Close of Public Comment August 24, 2026
PA Code 61 Pa. Code Chapter 153.26
61 Pa. Code Chapter 153.26a 		Final Due By August 24, 2028
Analysts Assigned Fiona E. Cormack  (FEC)
Scott R. Schalles  (SRS)
 IRRC Comments Due September 23, 2026
Final-Form Regulation Received N/A
Public Meeting Date N/A
Published as Final N/A
Actions Taken
No IRRC Actions taken at this time

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