PRINTER'S NO. 1571
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
1404
Session of
2023
INTRODUCED BY TOPPER, ECKER, GLEIM, GREINER, HAMM, IRVIN,
LEADBETER, MOUL, OBERLANDER, PICKETT, ROWE, SMITH AND
STAMBAUGH, JUNE 13, 2023
REFERRED TO COMMITTEE ON FINANCE, JUNE 13, 2023
AN ACT
Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An
act relating to tax reform and State taxation by codifying
and enumerating certain subjects of taxation and imposing
taxes thereon; providing procedures for the payment,
collection, administration and enforcement thereof; providing
for tax credits in certain cases; conferring powers and
imposing duties upon the Department of Revenue, certain
employers, fiduciaries, individuals, persons, corporations
and other entities; prescribing crimes, offenses and
penalties," in sales and use tax, further providing for time
for filing returns.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 217(a) of the act of March 4, 1971
(P.L.6, No.2), known as the Tax Reform Code of 1971, is amended
to read:
Section 217. Time for Filing Returns.--(a) Quarterly and
Monthly Returns:
(1) For the year in which this article becomes effective and
in each year thereafter a return shall be filed quarterly by
every licensee on or before the twentieth day of April, July,
October and January for the three months ending the last day of
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
March, June, September and December.
(2) For the year in which this article becomes effective,
and in each year thereafter, a return shall be filed monthly
with respect to each month by every licensee whose actual tax
liability for the third calendar quarter of the preceding year
equals or exceeds six hundred dollars ($600) and is less than
twenty-five thousand dollars ($25,000). Such returns shall be
filed on or before the twentieth day of the next succeeding
month with respect to which the return is made. Any licensee
required to file monthly returns hereunder shall be relieved
from filing quarterly returns.
(3) With respect to every licensee whose actual tax
liability for the third calendar quarter of the preceding year
equals or exceeds twenty-five thousand dollars ($25,000) and is
less than one hundred thousand dollars ($100,000), the licensee
shall, on or before the twentieth day of each month, file a
single return consisting of all of the following:
(i) [Either] For the period beginning after September 30,
2012, and ending before October 1, 2023 , either of the
following:
(A) An amount equal to fifty per centum of the licensee's
actual tax liability for the same month in the preceding
calendar year if the licensee was a monthly filer or, if the
licensee was a quarterly or semi-annual filer, fifty per centum
of the licensee's average actual tax liability for that tax
period in the preceding calendar year. The average actual tax
liability shall be the actual tax liability for the tax period
divided by the number of months in that tax period. For
licensees that were not in business during the same month in the
preceding calendar year or were in business for only a portion
20230HB1404PN1571 - 2 -
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
of that month, fifty per centum of the average actual tax
liability for each tax period the licensee has been in business.
If the licensee is filing a tax liability for the first time
with no preceding tax periods, the amount shall be zero.
(B) An amount equal to or greater than fifty per centum of
the licensee's actual tax liability for the same month.
(ii) An amount equal to the taxes due for the preceding
month, less any amounts paid in the preceding month as required
by subclause (i).
(4) With respect to each month by every licensee whose
actual tax liability for the third calendar quarter of the
preceding year equals or exceeds one hundred thousand dollars
($100,000), the licensee shall, on or before the twentieth day
of each month, file a single return consisting of the amounts
under clause (3)(i)(A) and (ii).
(5) The amount due under clause (3)(i) or (4) shall be due
the same day as the remainder of the preceding month's tax.
(6) The department shall determine whether the amounts
reported under clause (3) or (4) shall be remitted as one
combined payment or as two separate payments.
(7) The department may require the filing of the returns and
the payments for these types of filers by electronic means
approved by the department.
(8) Any licensee filing returns under clause (3) or (4)
shall be relieved of filing quarterly returns.
(9) If a licensee required to remit payments under clause
(3) or (4) fails to make a timely payment or makes a payment
which is less than the required amount, the department may, in
addition to any applicable penalties, impose an additional
penalty equal to five per centum of the amount due under clause
20230HB1404PN1571 - 3 -
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
(3) or (4) which was not timely paid. The penalty under this
clause shall be determined when the tax return is filed for the
tax period.
* * *
Section 2. This act shall take effect in 60 days.
20230HB1404PN1571 - 4 -
1
2
3
4
5