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Sales Tax Non-Registrant Program

Businesses selling taxable goods and services are required to register with the department to collect the sales, use and hotel occupancy tax. Businesses that don’t register may receive a “Notice of Non-Registrant” from the department asking you to complete a Business Activities Questionnaire (BAQ). The information will help determine whether you must collect and remit sales tax and/or other taxes.

The questionnaire must be completed and returned within 30 days to the address below, or the department may impose estimated taxes, fines and interest based on your other tax information.

PA DEPARTMENT OF REVENUE
PASS THROUGH BUSINESS OFFICE
PO BOX 281240
HARRISBURG, PA 17128-1240

FILING AND PAYING SALES TAX
If you are required to file sales tax, you should apply for a Sales, Use and Hotel Occupancy Tax License online at www.pa100.state.pa.us. After receiving, your sales tax account number, you can file returns and make payments through the department’s easy and efficient e-TIDES online system at www.etides.state.pa.us or via Telefile at 1-800-748-8299.

If you want a representative or preparer to discuss your return with us, a properly completed and signed REV-677 - Power of Attorney (POA) must be provided to the department with your completed Business Activities Questionnaire (BAQ).