Pennsylvania: Sales Tax Handbook
How to file your sales taxes in Pennsylvania
Once your business has a Pennsylvania sales tax license and begins to make sales, you are required to start collecting sales taxes on behalf of the Pennsylvania government and filing regular sales tax returns. This page will help you understand the basics of your tax collection and filing responsibilities.
How To Collect Sales Tax In Pennsylvania
If the seller's location is out of state, then the collection of sales tax is still done in the same way. The seller would still be required to charge the buyer's local tax rate.
Sales Tax Collection Discounts In Pennsylvania
Pennsylvania allows merchants to keep a small percentage of the sales tax they collect as a collection discount, which serves as compensation for the work required to comply with the Pennsylvania sales tax regulations
The collection discount is 1% of the total due tax.
Your Pennsylvania Sales Tax Filing Requirements
To file sales tax in Pennsylvania, you must begin by reporting gross sales for the reporting period, and calculate the total amount of sales tax due from this period.
The state of Pennsylvania provides all taxpayers with three choices for filing their taxes. One option is to file online by using the Pennsylvania Department of Revenue. This online system can also be utilized to remit the payment. The online system Autofile can be utilized to both file and pay your business's taxes online. The final option is to file over the telephone at 1-800-748-8299.
Tax payers should be aware of several late penalties. The penalty for past due payment of sales tax is 5% a month from the date due until the date field to a maximum of 25%. If an underpayment penalty is warranted, it is imposed at the rate of 3% a month on the unpaid tax balance from the date filed to the date paid to a maximum of 18%.
The state of Pennsylvania requires that every seller who owns a sales tax permit to file a sales tax return on the required day, even if it is a "zeroes-out" tax return, and there is nothing to report.
Your Pennsylvania Sales Tax Filing Frequency & Due Dates
Your business's sales tax return must be filed by the 20th of the month following reporting period. For a list of this year's actual due dates, see our calendar of Pennsylvania sales tax filing due dates.
Where To File Your Pennsylvania Sales Tax Return:
Filing Your Pennsylvania Sales Tax Returns Online
Pennsylvania supports electronic filing of sales tax returns, which is often much faster than filing via mail.Third-party tax preparers who prepare more than 10 returns per year are required to electronically file sales, use, and hotel occupancy tax returns.
Pennsylvania allows businesses to make sales tax payments electronically via the internet.Electronic payments are required when the taxpayer is making a payment of one thousand dollars or more.
You can process your required sales tax filings and payments online using the official Pennsylvania e-TIDES website, which can be found here . You should have received credentials to access your Pennsylvania e-TIDES account when you applied for your Pennsylvania sales tax license.
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