Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article II - Sales and Use Tax › Chapter 34 - REGISTRATION, RECORDKEEPING AND RETURNS › Section 34.3 - Tax returns

Current through Register Vol. 54, No. 28, July 13, 2024
(a)
Filing procedure.
The filing procedure for tax returns shall
					 conform with the following:
(1)
Form
					 and content.
The tax imposed by the TRC (72 P. S. §§
													7101-8203) is due and payable concurrently
					 with the return for any given period. Returns shall be made on forms prescribed
					 by the Department. For the convenience of the licensee, the Department will
					 distribute returns forms. However, a licensee will not be excused from
					 liability for failure to report and pay the tax because he has failed to
					 receive a form. The return may be filed by an authorized agent of the licensee
					 with the same effect as if filed by the licensee himself. Every return filed by
					 a taxpayer shall contain, on the work sheet side of the tax return, a full,
					 complete and accurate disclosure for the reporting period of the taxpayer's as
					 follows: (Line "A") Total Gross Sales, Rentals and Services, (Line "B")
					 Nontaxable Sales, Rentals and Services, (Line "C") Net Taxable Sales, Rentals
					 and Services, (Line "D") Total Amount of Tax Collected, and (Line "G") Amount
					 of Use Tax Incurred for purchases, services, transfers or imports on which no
					 Pennsylvania tax was charged by vendor. Income from nontaxable services of the
					 type described in §
												31.6 (relating to persons
					 rendering nontaxable services) need not be included in the disclosure of sales,
					 rentals and services required by this subsection. The Department may require
					 additional information it deems proper. A return not fully disclosing the
					 required information will be considered incomplete and may be rejected by the
					 Department. Upon receipt of notice that an incomplete return has been rejected,
					 a taxpayer shall immediately complete the return form and file the same with
					 the Department. If the return is not filed with the Department in acceptable
					 form prior to the due date, the additions and interest provided for in the TRC
					 will be added to the amount of tax otherwise due.
(2)
Timely filing.
Timely
					 filing shall be determined from the following:
(i)
Generally.
Effective
					 March 13, 1974, the Department of Revenue will consider all mailed returns
					 filed as of the date indicated by the United States Postal Service postmark
					 appearing on the envelope or wrapper, unless the postmark is printed by use of
					 a Postage Meter licensed by the United States Postal Service, as discussed in
					 subparagraph (iv). A return in an envelope or wrapper bearing a Postal Service
					 postmark dated after the last date prescribed for filing the return will be
					 considered to have been filed late, regardless of the date on which the return
					 was deposited in the mail. If the postmark date is not legible, or is otherwise
					 unclear, then if the return is received by the Department more than 5 days
					 after the date prescribed for filing, it shall be presumed that the return was
					 mailed by the taxpayer after the prescribed date. Further, returns which are
					 mailed but which do not contain a postmark on the envelope or wrapper, or which
					 are delivered in any manner other than by the United States Postal Service will
					 be considered filed as of the date of actual receipt by the Department of
					 Revenue. The returns which are received by the Department of Revenue after
					 their due date will be considered as having been filed late.
(ii)
Registered mail.
If the
					 return is sent by United States registered mail, the date of registration shall
					 be treated as the postmark date under subparagraph (i).
(iii)
Certified mail.
If the
					 return is sent by United States certified mail and the sender's receipt is
					 postmarked by the United States Postal Service, the date of that postmark shall
					 be treated as the postmark date of the return under subparagraph (i).
(iv)
Meter stamps printed by postage
					 meters licensed by United States Postal Service.
If an envelope or
					 wrapper containing a return is postmarked by use of a postage meter licensed by
					 the United States Postal Service, that return received by the Department more
					 than 5 days after the due date of the return is presumed to have been mailed
					 after the due date.
(3)
Due dates.
Due dates shall conform with the following:
(i)
Quarterly licensees.
New
					 licensees shall file tax returns on a quarterly basis. Licensees whose total
					 tax reported is less than $600 in the third calendar quarter but more than $75
					 annually shall continue to file quarterly. Filing dates for quarterly returns
					 are as follows:
Returns
Due
								Date
First Quarter
April 20
Second Quarter
July 20
Third Quarter
October 20
Fourth Quarter
January 20
(ii)
Monthly licensees.
A
					 tax return shall be filed monthly with respect to each month by a licensee
					 whose total tax reported for the third calendar quarter of the preceding year
					 equals or is greater than $600. Required filing dates are as follows:
Returns
Due
								Date
January
February 20
February
March 20
March
April 20
April
May 20
May
June 20
June
July 20
July
August 20
August
September 20
September
October 20
October
November 20
November
December 20
December
January 20
(iii)
Semiannual licensees.
Upon authorization by the Department a return shall be filed semiannually by
					 licensees whose total tax reported does not exceed $75 annually. Required
					 filing dates are as follows:
Returns
Due
								Date
January 1 to June 30
August 20
July 1 to December 31
February 20
(iv)
Extension of time for filing
					 returns
. The Department, upon written application and for good cause
					 shown, may grant a reasonable extension of time for filing a return required by
					 the TRC. However, the time for filing a return will not be extended for more
					 than 3 months.
(4)
					 [Reserved]
(5)
Use tax
					 returns.
A person other than a licensee who is liable to pay tax under
					 the TRC shall file a Use Tax Return with the Department on or before the 20th
					 day of the month succeeding the month in which the liability for the tax is
					 incurred. Nonlicensees of the Bureau are not required to file negative returns
					 for the months in which no use tax liability is incurred. Licensees report use
					 tax liability in conjunction with their regular returns.
(6)
Other returns.
The
					 Department is empowered to require a person by notice served on that person or
					 by regulations to make the returns, render the statements or keep the records
					 the Department deems sufficient to show whether or not the person is liable to
					 pay or collect tax under the TRC.