​Frequently Asked Questions — Sales and Use Tax Help for Businesses

What is the Sales and Use Tax Help for Businesses Program?

This is an outreach program developed by the Department of Revenue to help educate Pennsylvania business owners on the sales and use tax laws and regulations that govern their businesses.

How does the program work?

Employees from the department will work with the business to obtain a thorough knowledge and understanding of the business and recordkeeping activities by interviewing representative(s), touring the business and sampling records. After this review is complete, the department will make recommendations to help the business address potential tax issues and improve its recordkeeping activities.

I received an invitation to participate in the program. Is my business required to participate in the program?

No. The program is entirely optional.

May I participate in the program if my business is currently under audit or received an audit engagement letter?

No. This program cannot replace an audit.

What is the cost of the program?

This is a free program offered by the Department of Revenue.

Will the business receive an assessment for any areas of non-compliance identified through the program?

No audit assessment will be issued as a result of participating in this program. The goal of the program is to educate taxpayers about the laws and regulations that govern their businesses, as well as identify those areas of non-compliance, if any, so the business may correct those areas going forward.

Does participation in the program increase my chances of being audited?

No. Participating in this program will not increase the probability of an audit. The department uses internal controls to ensure this is the case. However, participating in the program does not eliminate the potential for an audit in the future.

Does the department issue a report upon completion of the review?

Yes. The department will issue a written report with recommendations for the business owner.

What type of records will the department review?

The department will examine a sampling of source records such as sales invoices, POS reports, payable invoices, exemption certificates and agreements. These reports should be from a current period.

How long does it take to conduct the review?

Depending on the nature and size of the business, the department anticipates the review to take two to three days.