Pennsylvania Department of Revenue has issued Sales and Use Tax Bulletin 2019-01, issued January 8, 2019.
Maintaining a Place of Business in the Commonwealth
To prevent any discrimination or undue burden on taxpayers whose virtual presence with the Commonwealth is limited:
1. Pennsylvania’s economic nexus applies only to those persons who, in the previous twelve months, made more than $100,000 of gross sales into the Commonwealth.
a. A marketplace facilitator with no physical presence in Pennsylvania should use both facilitated and direct sales to determine whether it has exceeded the economic nexus threshold.
b. A marketplace seller with no physical presence in Pennsylvania should use only its direct sales and those sales made through a marketplace facilitator that does not collect sales tax on its behalf, to determine whether it has exceeded the economic nexus threshold.
2. The Department will certify service providers that will offer software and perform services that when relied upon by a vendor to determine whether or not the sale of a particular product or provision of a particular service is subject to sales tax, will relieve the vendor of liability upon audit.
3. The certified service provider also will aid in the registration, collection, reporting, and remittance of sales tax.
The provisions of this Bulletin shall apply to transactions that occur on or after July 1, 2019 and do not affect marketplace sellers for whom marketplace facilitators collect and remit on their behalf.
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