HB 2300
An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, in sales and use tax, providing for mandatory reporting and remittance oversight authority.
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Sign in to take action- Introduced
- Passed House
- Passed Senate
- To Governor
- Became Law
Bill overview
This bill amends Pennsylvania’s tax laws to establish a system for mandatory reporting and remittance of sales and use taxes. It requires businesses with significant tax delinquencies or repeated non-filing issues to use an authorized service provider for tax reporting and payment. The Department of Revenue will maintain a list of approved providers and may impose a penalty of $10,000 for non-compliance. The department will initially cover the costs of the service provider for the first year, with the taxpayer responsible for subsequent costs.
Key provisions
- Businesses with delinquent sales tax exceeding $5,000 and a filed lien are required to use an authorized service provider.
- Businesses with three consecutive non-filed returns are also required to use an authorized service provider.
- The Department of Revenue will maintain a list of authorized service providers on its website.
- Taxpayers must enroll with an authorized service provider within 45 days of notification from the Department.
- Taxpayers must use the authorized service provider until one year after enrollment or six months after all tax delinquencies are paid.
- The Department of Revenue will initially cover the costs of the service provider for the first 12 months.
- A penalty of $10,000 may be assessed for refusing to enroll with an authorized service provider.
- Taxpayers can elect to continue using the authorized service provider after the initial 12-month period.
Who is affected
- Businesses subject to Pennsylvania sales and use taxes
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