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 "Notice of Delinquency" from the department.
If you receive a Notice of Delinquency, you must pay the amount due in full within fifteen (15) days or contact PA Department of Revenue's Delinquent Call Center at 717-783-8434 if:
- You cannot pay the amount due immediately
- You went out of business
- You have already filed your return or made payment arrangements
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 myPATH, TeleFile, or approved third-party software.