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Senate of Pennsylvania
Session of 2015 - 2016 Regular Session


Posted: December 3, 2014 10:10 AM
From: Senator Wayne D. Fontana
To: All Senate members
Subject: Sales and Use Tax Filing Schedule Change
In the near future, I plan to reintroduce legislation that would change the filing schedule for the Sales and Use Tax for certain businesses.

Under Act 26 of 2011, the Sales and Use Tax schedule established a system of estimated payments partially based on returns for the same month of the previous year. These new filing requirements began with the return due on June 20, 2011. These changes were made partially to give the Commonwealth a large influx of money to fill a deficit for that year’s budget.

My legislation would reinstate the former semi-monthly filing schedule for businesses whose actual tax liability exceeds $25,000 and who have been licensed by the Department of Revenue for at least four continuous years. Furthermore, the business would have to demonstrate that their annual tax liability has varied by at least 30% in at least three of the previous four years.

It has been brought to my attention that the new filing system has been burdensome on many small businesses throughout the state that have volatile and fluctuating sales. For example, businesses that sells office furniture. Based on the current economy, one month these types of business may not have any sales and the following month they may meet their quota for the year. My legislation would allow these businesses to pay the Department of Revenue immediately following the current month instead of budgeting the payment until the following year.

I hope you will consider joining me in eliminating this troublesome filing schedule for some smaller businesses with fluctuating sales. This bill was introduced during the 2013-14 session as SB 1464 and co sponsors included Senators McIlhinney, Farnese, Costa and Hughes.

Introduced as SB256