Pennsylvania: Sales Tax Handbook
How to appeal a sales tax audit or penalty in Pennsylvania
In Pennsylvania, the Department of Revenue will frequently audit business sales tax returns and may issue penalties or punishments for tardy filing, incorrect reporting, willful omissions, or other violations. Penalties can range from fines to revocation of your sales tax permit depending on the infraction.
If you disagree with a penalty or ruling made by the Pennsylvania Department of Revenue, you have several options you can pursue in appealing their decision. This page contains basic guidelines for appealing to the Department of Revenue, to an administrative appeal body, and through the courts.
Sales Tax Statute of Limitations in Pennsylvania
In sales tax law, the "statute of limitations" is the maximum amount of time state authorities have to investigate and begin potential audit or prosecution related to a a filed Pennsylvania sales tax return in the event of underpayment, incorrect reportings, etc. The Department of Revenue cannot begin an audit or issue a penalty after this timeframe.
The statute of limitations in Pennsylvania is three years from later of either end of the year when the liability became an issue or the return filing date.
Appealing to the Department of Revenue in Pennsylvania
If you do not agree with a penalty or decision made by the Pennsylvania Department of Revenue, you have the right to file an appeal and ask for reconsideration. Notice of intention to file petition must be filed with the Department of Revenue within thirty days(19 days if it is for a good cause) days after mailing notice of assessmentTop
Administrative Sales Tax Appeals in Pennsylvania
In the case of administrative appeal, an official petition must be filed with Board of Finance and Review within sixty days notice of decision. Within ninety days, you may petition for a refund if you desire.Top
Judicial Sales Tax Appeals in Pennsylvania
If all other appeal avenues fail, businesses can make a final appeal in the state court system. When working with judicial appeals, the suit must be filed with the Commonwealth Court within thirty days after entry of the order by the Board
Back to Pennsylvania Sales Tax Handbook Top