Example 1. Company X uses a carrier to pick the goods up at A's warehouse in Pennsylvania. Company X provides documentation it procured from the carrier showing that the merchandise was delivered to X's warehouse in New Jersey.
Example 2. A taxpayer secures a copy of the delivery instructions from Company X to the carrier directing that the fixtures be taken to Company X's warehouse in New Jersey.
Example 3. Company X uses a carrier to pick up the merchandise. The taxpayer secures a copy of the bill of lading showing the fixtures were delivered to the New Jersey location.
Example 1. A taxpayer produces invoices submitted to Company X at its headquarters in New Jersey and a remittance letter accompanying the check from X's New Jersey headquarters.
Example 2. The same as Example 1, except the taxpayer provides an affidavit from its sales manager asserting that the merchandise sold to Corporation X was delivered to X's warehouse in New Jersey.
61 Pa. Code § 170.11