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61 Pa. Code § 34.3. Tax returns.

§ 34.3. Tax returns.

 (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:

ReturnsDue Date

First QuarterApril 20

Second QuarterJuly 20

Third QuarterOctober 20

Fourth QuarterJanuary 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:

ReturnsDue Date

JanuaryFebruary 20

FebruaryMarch 20

MarchApril 20

AprilMay 20

MayJune 20

JuneJuly 20

JulyAugust 20

AugustSeptember 20

SeptemberOctober 20

OctoberNovember 20

NovemberDecember 20

DecemberJanuary 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:

ReturnsDue Date

January 1 to June 30August 20

July 1 to December 31February 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.

 (b)  Remittance of tax with return. Remittance of tax with return shall conform with the following:

   (1)  Collections. Each licensee shall account to the Commonwealth for the entire amount of taxes collected from purchasers. The taxes so collected shall be remitted to the Department, even though the money collected is in excess of 6% of the total purchase price of the vendor’s sales or leases subject to tax.

     (i)   Tax collections must be retained within this Commonwealth. No tax collected by a vendor may be sent outside this Commonwealth without the written consent of, and in accordance with conditions prescribed by, the Department.

     (ii)   Trust funds. Taxes collected by vendors in accordance with the TRC constitute a trust fund for the benefit of the Commonwealth. The trust will be enforceable against the vendor, his representative and any person receiving any part of the fund without consideration or with knowledge that the vendor is committing a breach of trust.

   (2)  Basis. A licensee shall report on the basis of sales made during the reporting period. In addition, credit transactions must be reported under §  33.4 (relating to credit and lay-away sales).


   The provisions of this §  34.3 issued under section 270 of the Tax Reform Code of 1971 (72 P. S. §  7270).


   The provisions of this §  34.3 amended through December 27, 1985, effective December 28, 1985, 15 Pa.B. 4484. Immediately preceding text appears at serial pages (40312), (94389) to (94390) and (96397) to (96398).

Notes of Decisions

   Failure to file a tax return which includes gross sales and what is believed by a taxpayer to be nontaxable sales may subject that taxpayer to a late filing penalty. Zimmerman v. Commonwealth, 449 A.2d 103 (Pa. Cmwlth. 1982).

Cross References

   This section cited in 61 Pa. Code §  32.21 (relating to charitable, volunteer firemen’s and religious organizations, and nonprofit educational institutions); 61 Pa. Code §  35.2 (relating to interest, additions, penalties, crimes and offenses); 61 Pa. Code §  47.19 (relating to Public Transportation Assistance Fund taxes and fees); 61 Pa. Code §  58.6 (relating to barbers’ and beauticians’ supplies, materials, tools and equipment); and 61 Pa. Code §  60.16 (relating to Local Sales, Use and Hotel Occupancy Tax).

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