An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, in sales and use tax, further providing for time for filing returns.

PRINTER'S NO. 781
THE GENERAL ASSEMBLY OF PENNSYLVANIA
SENATE BILL
No. 729
Session of
2025
INTRODUCED BY COLEMAN, STEFANO, KEEFER, BARTOLOTTA, ROTHMAN AND
PHILLIPS-HILL, MAY 12, 2025
REFERRED TO FINANCE, MAY 12, 2025
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)(3)(i) 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:
* * *
(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
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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, 2025 , 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
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.
* * *
Section 2. This act shall take effect in 60 days.
20250SB0729PN0781 - 2 -
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