To create a legal partnership in Pennsylvania, the following steps must be taken:

1. Choose a partnership name: The first step is to choose a name for the partnership. The name should not be similar to any existing business in Pennsylvania, nor should it be misleading or confusing. Additionally, it is important to ensure that the name complies with any state or federal regulations.
2. Draft a partnership agreement: A partnership agreement is a legal document that outlines the terms and conditions of the partnership. The agreement should include details about the percentage of ownership each partner has, the responsibilities of each partner, and how profits and losses will be allocated. It may also include terms for the dissolution of the partnership.
3. File a certificate of partnership with the Pennsylvania Department of State: Once the partnership name and agreement are finalized, a certificate of partnership needs to be filed with the Pennsylvania Department of State. This document should include the name of the partnership, the names and addresses of the partners, and the partnership's principal place of business. A fee will be required with the filing.
4. Obtain any necessary licenses and permits: Depending on the type of business conducted by the partnership, it may be necessary to obtain licenses and permits from the state or local government.
5. Obtain a tax ID number: The partnership needs to obtain a tax identification number (TIN) from the Internal Revenue Service. This number will be used when filing taxes and is necessary for opening a bank account.
6. Register for state and local taxes: The partnership must register with the Pennsylvania Department of Revenue for state taxes such as sales tax and with the local government for any applicable taxes.

It is important to note that partnerships are not legally required to have a written partnership agreement. However, it is highly advisable to have one to avoid potential disputes and to clearly outline the rights and responsibilities of each partner. Additionally, partnerships are not separate legal entities from their partners, so the partners are personally liable for any debts or legal issues that arise in the business.

If you have any questions or concerns about creating a partnership in Pennsylvania, it is recommended to seek the advice of a licensed attorney.