Pennsylvania – Remoter Seller’s Registration and Collection Deadline Has Passed

SALT Report 1688 – The Pennsylvania Department of Revenue has re-released a 2011 notice reminding remote sellers with Pennsylvania nexus that as of September 1, 2012 they are required to collect and remit sales tax.The tax bulletin explains the new sales tax nexus laws, the in-state activities that establish nexus, and offers examples of in-state activity sufficient to require sales tax registration and collection.

Businesses with Pennsylvania nexus that have not registered and have not begun collecting sales tax will face a variety of penalties that escalate over time.  Penalties include assessments, audits, liens, and referrals to a collection agency or the Attorney General’s Office for further prosecution. Additionally, if a business with nexus disregards their obligation to begin collecting tax, the Department has the authority to look back a minimum of three years for audits and assessments.

For Further Information:

Pennsylvania Department of Revenue – News Release