Pennsylvania has recently enacted legislation requiring certain remote sellers, marketplace facilitators, and referrers to choose between either collecting and remitting Pennsylvania sales tax or complying with notice and reporting requirements. If any of the aforementioned do not collect and remit sales tax, notice must be provided to the purchaser regarding the sales and use tax, and specific reporting information must be provided to the Pennsylvania Department of Revenue regarding purchasers or remote sellers. Penalties for non-compliance will be a fine of $20,000 or 20% of the total sales in Pennsylvania during the previous 12 months, whichever is less, for each separate violation.
About the Author
Erik Wallin is a Senior Tax Counsel on the Tax Research Team at Sovos Compliance. Erik has been with Sovos Compliance since 2011, and his main areas of focus are on U.S. Transaction Tax Law which includes special expertise in the taxation of technology and the taxation mechanisms that apply throughout the Colorado home rule jurisdictions. Erik is a member of the Massachusetts Bar, has a B.A. from York College of Pennsylvania, a J.D. from New England School of Law, and an LL.M. in Taxation from Boston University.More Content by Erik Wallin