Section 153.27. Railroad, truck, bus and airline companies

(a) The taxpayer shall be transacting business outside this Commonwealth in order to be entitled to the use of the appropriate special statutory apportionment fraction. See section 401(3)2. of the TRC (72 P. S. § 7401(3)2.).

(b) The taxpayer is not required to have income from business activity which is taxable both within and without this Commonwealth as a further condition precedent to its use of the revenue miles apportionment fraction but is entitled to the use of the revenue miles apportionment fraction without regard to whether or not the taxpayer has income from business activity which is taxable outside this Commonwealth. See section 401(3)2.(a)(2) and (3) of the TRC (72 P. S. § 7401(3)2.(a)(2) and (3)).