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Paying Delinquent Sales Tax

All businesses registered to collect and pay the state sales tax must file a sales tax return (PA-3) each reporting period, even if you don’t owe tax during the period.

If your business did not file a sales tax return or filed without making the necessary payment, you may receive a “Delinquent Tax Returns” notice from the department.

If you receive a Delinquent Tax Return notice, you must respond within thirty (30) days to the address below otherwise the department can impose estimated tax based on the information provided to the department.

PO BOX 281240
HARRISBURG, PA 17128-1240

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

Businesses registered to collect and pay the sales tax must file returns each period through e-TIDES, Telefile, or approved third-party software.