72 Pa. Stat. § 3420-22
The following words, terms and phrases, when used in this act, shall have the meaning ascribed to them in this section, except where the context clearly indicates a different meaning.
"Co-operative Agricultural Association."--An incorporated, co-operative agricultural association, composed of persons engaged in agriculture and instituted for the purposes of mutual help, having capital stock, either organized under the laws of this Commonwealth, the United States, or any state, territory or foreign country, or dependency, and doing business in this Commonwealth, or having capital or property employed or used in this Commonwealth by or in the name of itself, or any person, partnership or association.
"Association."--Any co-operative agricultural association as hereinbefore defined.
"Department."--The Department of Revenue of this Commonwealth.
"Net Income."--In case the entire business transacted by the association is transacted within this Commonwealth, net income for the calendar year or fiscal year shall be only an amount equal to the sum of the dividends declared, or declared and paid on the shares of common and preferred stock during the year.
In case the entire business is not transacted by the association within this Commonwealth, the tax imposed by this act shall be based upon such portion of the net income for the calendar or fiscal year, as defined herein, as shall be attributed to business transacted in this Commonwealth by multiplying such net income by a fraction, of which the numerator is the gross receipts received from business transacted within the Commonwealth, and of which the denominator is the amount of the gross receipts received from all the business.
72 P.S. § 3420-22