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, providing for mandatory reporting and remittance oversight authority.

Summary

The bill adds a new section to Pennsylvania’s Tax Reform Code that lets the Department of Revenue force businesses with over $5,000 in unpaid sales tax or three missed returns to hire an authorized service provider to file and remit taxes. It sets enrollment deadlines, limits the required period, and imposes a $10,000 penalty for non‑compliance. The measure aims to improve tax collection oversight while limiting the cost burden on taxpayers.

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