Table Of Contents
The Sales Tax Return contains up to four columns for reporting PA State Sales Tax, Allegheny Local Sales Tax, Philadelphia Local Sales Tax, and the Philadelphia Hotel Occupancy Tax. If a business has not collected or is not registered to collect Local Sales Tax, leave the appropriate lines blank or enter a "0".
Line 1 - Total Gross Sales, Rentals, Services:
Enter gross sales, rentals (leases), and services, both taxable and nontaxable, for the period being reported. If there are multiple business locations reporting under one Account ID, gross sales for the state Sales Tax may be different than the gross sales for the local Sales Tax. Do not include tax collected. Do not report negative figures.
Line 2 - Net Taxable Sales, Rentals, Services:
Enter the amount of taxable sales, rentals (leases), and services subject to state and local Sales Tax, if applicable. Do not enter nontaxable sales on this line.
Line 3 - Total Amount of Tax Due:
Click on the "Calculate" button to automatically calculate or enter the amount of tax actually collected or due at the rate defined for each column below, whichever is greater.
Column 1 - PA State Sales Tax 6% (.06) of Line 2
Column 2 - Allegheny Sales Tax 1% (.01) of Line 2
Column 3 - Philadelphia Sales Tax 2% (.02) of Line 2
Column 4 - Philadelphia Hotel Occupancy Tax 1% (.01) of Line 2
NOTE: Total Amount of Tax Due, is calculated at the above percentages of Line 2, Net Taxable Sales. If you collected more than 6% in State Sales Tax, you MUST report the amount of sales tax collected by adjusting Line 3, Total Amount of Tax Due, accordingly.
Line 4 - Discount:
A discount will be automatically calculated if the return, together with full remittance is filed on or before the due date. This field can not be edited.
NOTE: A vendor discount cap is imposed on returns with a period end date after Aug. 1, 2016. The timely filing discount per return will be as follows; monthly filers will be the lesser of 1 percent or $25, quarterly filers will be the lesser of 1 percent or $75, and semi-annual filers will be the lesser of 1 percent or $150.
Line 5 - Net Sales Tax Due:
The Net Tax Due will be automatically calculated by subtracting Line 4 from Line 3. This field can not be edited.
Line 6 - Use Tax Due:
Enter any taxable property/service acquired for use within the taxing jurisdiction and upon which the Sales Tax has not been paid is subject to a 6% (.06) state Use Tax and a 1% (.01) Allegheny or a 2% (.02) Philadelphia local Use Tax, if applicable.
Line 7 - e-911 Fee Due:
Enter the total amount of e-911 Fees collected in the PA State Sales Tax column. Effective Aug. 1, 2015 the e-911 surcharge will change from $1.00 to $1.65 per retail sales transaction.
NOTE: Retailers are responsible for keeping records detailing non-retail sales transactions, which may be requested for review by the department.
Line 8 - e-911 Discount:
A discount will be automatically calculated if the return, together with full remittance is filed on or before the due date. Effective Aug. 1, 2015 the timely filing discount will change from 3% to 1.5%. This field cannot be edited.
Line 10 - Total Tax and Fee Due:
The Total Tax and Fee Due is calculated by adding together Lines 5, 6 and 9 in each column. This field can not be edited.
Line 11 - Credit:
Enter the amount of an allowable Taxes Paid/Purchases Resold (TPPR) credit or PA Department of Revenue authorized credit. Check the appropriate block to indicate the type of credit being claimed. (Do not include pre-payments)
Line 12 - Amount Due:
The total Amount Due is calculated by subtracting Line 11 from Line 10. This field can not be edited.
Line 13 - Previous e-TIDES Payments:
Any payments previously made through e-TIDES for this period will automatically populate into this field. This field can not be edited.
Line 14 - Other Payments:
Enter any payments made outside of e-TIDES in this field. This field is for calculation purposes only.
Line 15 - Penalty & Interest:
Calculate the penalty and interest due on a late filed return by clicking on the Penalty and Interest Calculator link on Line 15 or on the P & I Calculator on the Left Navigation Menu.
Total Payment Due: The Amount Due on Line 12 of Columns 1, 2, 3 and 4 if applicable, are automatically added together. Any previously made e-TIDES payments on Line 13 and any payments made outside of e-TIDES that are entered on Line 14 will automatically be subtracted, and any Penalty and Interest amount entered on Line 15 will automattically calculate the Total Payment Due on Line 15. This field can not be edited.
Failure to TIMELY FILE A RETURN will result in an assessment for late filing penalties. If your case has been placed with a collection agency, you may be subject to additional fees for collection costs. Under Act 40 of 2005, additional costs, including but not limited to fees of up to thirty-nine percent (39%) of the amount due, and attorney fees incurred in securing payment, may be imposed on any liability not paid prior to referral to a collection agency or contract counsel.
NOTE: If you need to file a Clean Indoor Air Act schedule, check the box provided before clicking Continue.
Electronic Funds Transfer (EFT): Sales, Use, and Hotel Occupancy Tax Payments of $1,000 or more must be remitted by an approved EFT Method. Failure to make a payment by an approved EFT method may result in the imposition of a 3% penalty of the tax due, up to $500.
Failure to TIMELY FILE A RETURN will result in an assessment for late filing penalties.