As a general matter, all foreign entities doing business within Pennsylvania must register with the secretary of state. Activities o that do not constitute doing business in Pennsylvania include:
1) Maintaining, defending, mediating, arbitrating or settling an action or proceeding.
2) Carrying on any activity concerning its internal affairs, including holding meetings of its interest holders or governors.
3) Maintaining accounts in financial institutions.
4) Maintaining offices or agencies for the transfer, exchange and registration of securities of the association or maintaining trustees or depositories with respect to the securities.
5) Selling through independent contractors.
6) Soliciting or obtaining orders by any means if the orders require acceptance outside of this Commonwealth before the orders become contracts.
7) Creating or acquiring indebtedness, mortgages or security interests in property.
8) Securing or collecting debts or enforcing mortgages or security interests in property securing the debts and holding, protecting or maintaining property so acquired.
9) Conducting an isolated transaction that is not in the course of similar transactions.
10) Owning, without more, property.
11) Doing business in interstate or foreign commerce.
All marketplace facilitators and online sellers who maintain a place of business by having economic presence (i.e. Pennsylvania annual gross sales of greater than $100,000) must register, collect and remit Pennsylvania sales tax.