|
|
|
|
Use Tax Compliance Program (2005-2006) The Department of Revenue has begun a focused, proactive campaign to increase business taxpayers' awareness of reporting and paying PA Use Tax. The goal of the Department's Use Tax campaign is to stimulate voluntary compliance. Use Tax is the companion tax to Sales Tax, and is owed when Sales Tax has not been charged on a taxable purchase or service. Many business owners are not aware that Use Tax may be due when purchases are made from an out-of-state business not registered to collect and remit Pennsylvania Sales Tax. As Pennsylvania customers increasingly purchase items from out-of-state businesses, either over the Internet or through other mail order operations, the Department will monitor compliance. Reporting and Paying Use Tax Businesses currently registered for Sales Tax should report and remit Use Tax liabilities when filing Sales and Use Tax returns. Businesses or individuals that incur Use Tax liabilities on a regular basis must register for a Use Tax account number by completing the PA Enterprise Registration Form (PA-100). The liabilities are reported using one of the Department's electronic filing options. Visit the Department's e-Services Center to register and learn more about filing and making payments electronically. Individuals and businesses without Pennsylvania sales tax licenses may use PA-1 Use Tax Return. The Use Tax is due on, or before, the 20th day of the month after the month in which the purchase was made. The PA-1 form can also be obtained from one of the Department's Forms Ordering Services. *For more information visit PA Department of Revenue website. |
Send questions or comments to
mail@hilgerflick.com
|
