HB 1316 — An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, in sales and use tax, further providing for time for filing returns.

PRINTER'S NO.    1509

                     THE GENERAL ASSEMBLY OF PENNSYLVANIA



                         HOUSE BILL
                         No. 1316
                                                Session of
                                                  2025

     INTRODUCED BY M. JONES, KRUPA, GREINER, KUTZ, HAMM, SCHEUREN,
        SMITH, ANDERSON, DIAMOND, BERNSTINE, BARGER, WALSH AND
        TOPPER, APRIL 28, 2025

     REFERRED TO COMMITTEE ON FINANCE, APRIL 28, 2025


                                     AN ACT
 1   Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An
 2      act relating to tax reform and State taxation by codifying
 3      and enumerating certain subjects of taxation and imposing
 4      taxes thereon; providing procedures for the payment,
 5      collection, administration and enforcement thereof; providing
 6      for tax credits in certain cases; conferring powers and
 7      imposing duties upon the Department of Revenue, certain
 8      employers, fiduciaries, individuals, persons, corporations
 9      and other entities; prescribing crimes, offenses and
10      penalties," in sales and use tax, further providing for time
11      for filing returns.
12      The General Assembly of the Commonwealth of Pennsylvania
13   hereby enacts as follows:
14      Section 1.    Section 217(a) of the act of March 4, 1971
15   (P.L.6, No.2), known as the Tax Reform Code of 1971, is amended
16   to read:
17      Section 217.    Time for Filing Returns.--(a)    Quarterly and
18   Monthly Returns:
19      (1)     For the year in which this article becomes effective and
20   in each year thereafter a return shall be filed quarterly by
21   every licensee on or before the twentieth day of April, July,
22   October and January for the three months ending the last day of
 1   March, June, September and December.
 2      (2)   For the year in which this article becomes effective,
 3   and in each year thereafter, a return shall be filed monthly
 4   with respect to each month by every licensee whose actual tax
 5   liability for the third calendar quarter of the preceding year
 6   equals or exceeds six hundred dollars ($600) and is less than
 7   twenty-five thousand dollars ($25,000). Such returns shall be
 8   filed on or before the twentieth day of the next succeeding
 9   month with respect to which the return is made. Any licensee
10   required to file monthly returns hereunder shall be relieved
11   from filing quarterly returns.
12      (3)   With respect to every licensee whose actual tax
13   liability for the third calendar quarter of the preceding year
14   equals or exceeds twenty-five thousand dollars ($25,000) and is
15   less than one hundred thousand dollars ($100,000), the licensee
16   shall, on or before the twentieth day of each month, file a
17   single return consisting of all of the following:
18      (i)   [Either] For the period beginning after September 30,
19   2012, and ending before January 1, 2026, either of the
20   following:
21      (A)   An amount equal to fifty per centum of the licensee's
22   actual tax liability for the same month in the preceding
23   calendar year if the licensee was a monthly filer or, if the
24   licensee was a quarterly or semi-annual filer, fifty per centum
25   of the licensee's average actual tax liability for that tax
26   period in the preceding calendar year. The average actual tax
27   liability shall be the actual tax liability for the tax period
28   divided by the number of months in that tax period. For
29   licensees that were not in business during the same month in the
30   preceding calendar year or were in business for only a portion

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 1   of that month, fifty per centum of the average actual tax
 2   liability for each tax period the licensee has been in business.
 3   If the licensee is filing a tax liability for the first time
 4   with no preceding tax periods, the amount shall be zero.
 5      (B)    An amount equal to or greater than fifty per centum of
 6   the licensee's actual tax liability for the same month.
 7      (ii)    An amount equal to the taxes due for the preceding
 8   month, less any amounts paid in the preceding month as required
 9   by subclause (i).
10      (4)    With respect to each month by every licensee whose
11   actual tax liability for the third calendar quarter of the
12   preceding year equals or exceeds one hundred thousand dollars
13   ($100,000), the licensee shall, on or before the twentieth day
14   of each month, file a single return consisting of the amounts
15   under clause (3)(i)(A) and (ii).
16      (5)    The amount due under clause (3)(i) or (4) shall be due
17   the same day as the remainder of the preceding month's tax.
18      (6)    The department shall determine whether the amounts
19   reported under clause (3) or (4) shall be remitted as one
20   combined payment or as two separate payments.
21      (7)    The department may require the filing of the returns and
22   the payments for these types of filers by electronic means
23   approved by the department.
24      (8)    Any licensee filing returns under clause (3) or (4)
25   shall be relieved of filing quarterly returns.
26      (9)    If a licensee required to remit payments under clause
27   (3) or (4) fails to make a timely payment or makes a payment
28   which is less than the required amount, the department may, in
29   addition to any applicable penalties, impose an additional
30   penalty equal to five per centum of the amount due under clause

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1   (3) or (4) which was not timely paid. The penalty under this
2   clause shall be determined when the tax return is filed for the
3   tax period.
4      * * *
5      Section 2.   This act shall take effect in 60 days.




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