EmiLu Corporation is a private delivery company that hires independent contractors with their own trucks to deliver

Question:

EmiLu is a private delivery company that hires independent contractors with their own trucks to deliver car parts to various auto repair shops in Pennsylvania. EmiLu contracts with the manufacturers of the car parts to make the deliveries, and then it hires the drivers in Pennsylvania to deliver the parts. EmiLu has no property, employees, or customers in Pennsylvania. EmiLu is incorporated in Delaware, where all the car-part-manufacturing customers are located. Is EmiLu subject to the corporate franchise tax in Pennsylvania? Corporation
A Corporation is a legal form of business that is separate from its owner. In other words, a corporation is a business or organization formed by a group of people, and its right and liabilities separate from those of the individuals involved. It may...