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‚ÄčVoluntary Compliance Program For Retailers With Inventory in Pennsylvania

The Department of Revenue is offering a Voluntary Compliance Program for any business that has inventory or stores property in Pennsylvania but is not registered to collect and pay Pennsylvania taxes. This program offers a limited lookback period and penalty relief when the business becomes compliant.

Taxpayers that choose to participate in this program will not be liable for taxes owed prior to January 1, 2019. Taxpayers who participate in the program also will be given penalty relief for any non-compliance for past due tax returns that were not filed and taxes that were not paid.

How do I participate or determine if my business has a tax obligation in Pennsylvania?

To participate or determine if you have nexus in Pennsylvania, complete the online Physical Presence Business Activity Questionnaire (BAQ) or, print and complete the paper version and submit the questionnaire via email to ra-rv-brtm-discovery@pa.gov or fax to 717-425-2952.

If I do have a tax obligation, when will penalty be waived?

The department will complete a review of your business once the Physical Presence BAQ is received. You then will be contacted to discuss how to become compliant. Once the business is registered, has filed any tax returns that were due, and remitted payment of taxes, all penalties from non-compliance will be abated. This is conditional on the business continuing to maintain tax compliance with the department.

Who do I contact if I have questions?

Questions should be directed to the Department of Revenue, Discovery Division. Call 717-772-2960, Option 1 (Nexus) or email your question to ra-rv-brtm-discovery@pa.gov.