1Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An 
2act relating to tax reform and State taxation by codifying 
3and enumerating certain subjects of taxation and imposing 
4taxes thereon; providing procedures for the payment, 
5collection, administration and enforcement thereof; providing 
6for tax credits in certain cases; conferring powers and 
7imposing duties upon the Department of Revenue, certain 
8employers, fiduciaries, individuals, persons, corporations 
9and other entities; prescribing crimes, offenses and 
10penalties," in sales and use tax, further providing for time 
11for filing returns.

12The General Assembly of the Commonwealth of Pennsylvania
13hereby enacts as follows:

14Section 1. Section 217(a) of the act of March 4, 1971 
15(P.L.6, No.2), known as the Tax Reform Code of 1971, amended 
16July 2, 2012 (P.L.751, No.85), is amended to read:

17Section 217. Time for Filing Returns.--(a) Quarterly and
18Monthly Returns:

19(1) For the year in which this article becomes effective and
20in each year thereafter a return shall be filed quarterly by
21every licensee on or before the twentieth day of April, July,
22October and January for the three months ending the last day of

1March, June, September and December.

2(2) For the year in which this article becomes effective,
3and in each year thereafter, a return shall be filed monthly
4with respect to each month by every licensee whose actual tax
5liability for the third calendar quarter of the preceding year
6equals or exceeds six hundred dollars ($600) and is less than 
7twenty-five thousand dollars ($25,000). Such returns shall be
8filed on or before the twentieth day of the next succeeding
9month with respect to which the return is made. Any licensee
10required to file monthly returns hereunder shall be relieved
11from filing quarterly returns.

12(3) With respect to every licensee whose actual tax 
13liability for the third calendar quarter of the preceding year 
14equals or exceeds twenty-five thousand dollars ($25,000) and is 
15less than one hundred thousand dollars ($100,000), and does not 
16qualify under clause (10), the licensee shall, on or before the 
17twentieth day of each month, file a single return consisting of 
18all of the following:

19(i) Either of the following:

20(A) An amount equal to fifty per centum of the licensee's 
21actual tax liability for the same month in the preceding 
22calendar year if the licensee was a monthly filer or, if the 
23licensee was a quarterly or semi-annual filer, fifty per centum 
24of the licensee's average actual tax liability for that tax 
25period in the preceding calendar year. The average actual tax 
26liability shall be the actual tax liability for the tax period 
27divided by the number of months in that tax period. For 
28licensees that were not in business during the same month in the 
29preceding calendar year or were in business for only a portion 
30of that month, fifty per centum of the average actual tax
 

1liability for each tax period the licensee has been in business. 
2If the licensee is filing a tax liability for the first time 
3with no preceding tax periods, the amount shall be zero.

4(B) An amount equal to or greater than fifty per centum of
5the licensee's actual tax liability for the same month.

6(ii) An amount equal to the taxes due for the preceding
7month, less any amounts paid in the preceding month as required
8by subclause (i).

9(4) With respect to each month by every licensee whose
10actual tax liability for the third calendar quarter of the
11preceding year equals or exceeds one hundred thousand dollars
12($100,000), and does not qualify under clause (10), the licensee
13shall, on or before the twentieth day of each month, file a
14single return consisting of the amounts under clause (3)(i)(A)
15and (ii).

16(5) The amount due under clause (3)(i) or (4) shall be due
17the same day as the remainder of the preceding month's tax.

18(6) The department shall determine whether the amounts
19reported under clause (3) or (4) shall be remitted as one
20combined payment or as two separate payments.

21(7) The department may require the filing of the returns and
22the payments for these types of filers by electronic means
23approved by the department.

24(8) Any licensee filing returns under clause (3) or (4)
25shall be relieved of filing quarterly returns.

26(9) If a licensee required to remit payments under clause 
27(3) or (4) fails to make a timely payment or makes a payment 
28which is less than the required amount, the department may, in 
29addition to any applicable penalties, impose an additional 
30penalty equal to five per centum of the amount due under clause
 

1(3) or (4) which was not timely paid. The penalty under this 
2clause shall be determined when the tax return is filed for the 
3tax period.

4(10) With respect to a licensee whose actual tax liability
5exceeds twenty-five thousand dollars ($25,000), who has been
6licensed by the department for at least four continuous years
7and can demonstrate to the satisfaction of the department that
8the licensee's annual tax liability has varied by at least
9thirty per centum in at least three of the last four years shall
10file a single return on or before the twentieth day of the month
11succeeding the month in which the licensee becomes liable for
12the tax. The provisions of clauses (7), (8) and (9) shall apply
13to licensees filing under this paragraph.

14* * *

15Section 2. This act shall take effect in 60 days.