Pennsylvania: Sales Tax Handbook
How to get a Pennsylvania Sales, Use, & Hotel Occupancy Tax License
In Pennsylvania, most businesses are required to have a sales tax permit. This means that, if you are considering opening a new business or are beginning to make sales in Pennsylvania for the first time, you will need to determine your business' permit requirements. The good news is that you can get a Pennsylvania Sales, Use, & Hotel Occupancy Tax License and be ready to do business 7 to 10 business days after you submit your application. This guide will help you learn how!
- Does My Business Need A Sales Tax Permit In Pennsylvania?
- How To Apply For a Pennsylvania Sales, Use, & Hotel Occupancy Tax License
- What Info Do I Need To Apply?
- Application Fee, Turnaround Time, and Renewal Info
- Apply For a Pennsylvania Sales, Use, & Hotel Occupancy Tax License Online
- Apply For a Pennsylvania Sales, Use, & Hotel Occupancy Tax License Offline
Who needs a Pennsylvania Sales, Use, & Hotel Occupancy Tax License?
Pennsylvania requires all businesses engaged in the sale of taxable goods or services to register with the state Department of Revenue for a "Sales, Use, & Hotel Occupancy Tax License", which can be optained by filing Form PA-100. Pennsylvania state law specifies that sales tax is to be collected on the following types of transactions: "the retail sale, consumption, rental or use of tangible personal property in Pennsylvania. The tax is also imposed on certain services relating to such property and on the charge for specific business services. Major items exempt from the tax include food (not ready-to-eat); candy and gum; most clothing; textbooks; computer services; pharmaceutical drugs; sales for resale; and residential heating fuels such as oil, electricity, gas, coal and firewood. "
Businesses with a taxable presence within Pennsylvania are considered to have sales tax nexus within the state. For more details on what constitutes a taxable presence, see sales tax nexus in Pennsylvania.
How to get a Pennsylvania Sales, Use, & Hotel Occupancy Tax License:
You can register a new enterprise with the state of Pennsylvania using the Online PA-100 website, or by sending in a paper copy of Pennsylvania Form PA-100. The online portal has the ability to register your new company, add new tax accounts or licenses, and edit your company's details.
The PA-100 will enable you to acquire a Pennsylvania "Sales, Use, & Hotel Occupancy Tax License". Once you have an account number and want to pay your taxes, you must use a separate online system (the Pennsylvania e-Tides portal) to submit your sales tax filings.
If you need assistance registering your business through the Online PA-100 portal, you can call the Pennsylvania Department of Revenue at (717) 787-1064.
You need the following information to apply for a Pennsylvania Sales, Use, & Hotel Occupancy Tax License:
Business Information (name; date sales began, etc.),
Permits you are appying for,
Business structure,
Owners' personal information,
Business activity information,
Transient vendor certificate (if applicable),
Promoter license (if applicable)
Pennsylvania Sales, Use, & Hotel Occupancy Tax License Application Fee, Turnaround Time, and Renewal Info
You will need to pay an application fee when you apply for a Pennsylvania Sales, Use, & Hotel Occupancy Tax License, and you will receive your permit 7 to 10 business days after filing your application.
Application Fee: FREE
Turnaround Time: 7 to 10 business days
Permit Renewals: Every 5 years
Note about permit renewals:
Your license will not be renewed if you have any outstanding taxes or unfiled returns due for any state tax, including those due to the Pennsylvania Department of Labor. You will receive a notification 30 days before your license needs to be renewed. If your account passes review, a new license will be automatically issued to you.Apply For Your Pennsylvania Sales, Use, & Hotel Occupancy Tax License Now:
Get Your Pennsylvania Sales, Use, & Hotel Occupancy Tax License Online
You can easily acquire your Pennsylvania Sales, Use, & Hotel Occupancy Tax License online using the On-line Version of the PA-100 Enterprise Registration Form website. If you have quetions about the online permit application process, you can contact the Department of Revenue via the sales tax permit hotline (717) 787-1064 or by checking the permit info website 
.
Offline Pennsylvania Sales, Use, & Hotel Occupancy Tax License Application Form
While generally slower than applying online, you can apply for a Pennsylvania Sales, Use, & Hotel Occupancy Tax License for your business offline using Form PA-100, the "Enterprise Registration".
Form PA-100 can be downloaded from the Department of Revenue here .
Mail Completed Form PA-100 To:
Commonwealth of PADepartment of Revenue
Bureau of Business Trust Fund Taxes
PO Box 280901
Harrisburg, PA 17128-0901
What's Next? Now that you know how to apply for your Pennsylvania Sales, Use, & Hotel Occupancy Tax License, learn how to collect and remit the Pennsylvania sales tax.
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