View source for Non-Resident Withholding in Pennsylvania

While Pennsylvania appears to have a withholding requirement that may apply on the sale of property<ref>https://www.revenue.pa.gov/TaxTypes/NonresidentWithholding/Pages/default.aspx; https://www.revenue.pa.gov/TaxTypes/NonresidentWithholding/Pages/PA-Source-Income-Rules.aspx</ref>, it is not part of the deed recording process, like in some states (such as New Jersey). It is not a title issue so the parties should consult with tax professionals to understand their obligations in this regard. It appears there may be exceptions depending on the type of parties and transaction.