TAXES AND SERVICES
REQUIREMENTS AND
SECTIONS TO COMPLETE
 
 
TAXES AND SERVICES
REQUIREMENTS
SECTIONS TO COMPLETE
 
 


TOBACCO LICENSE TAX
IS AN EXCISE TAX IMPOSED ON THE SALE OR POSSESSION OF TOBACCO. A DEALER IS ANY TOBACCO MANUFACTURER, WHOLESALER OR RETAILER.


 

  • TOBACCO LICENSE
  • SALES TAX LICENSE (RETAILER)

 

  • SECTION 19
  • SECTION 18
 
 


EMPLOYER WITHHOLDING
IS THE WITHHOLDING OF PENNSYLVANIA PERSONAL INCOME TAX BY EMPLOYERS FROM COMPENSATION PAID TO PENNSYLVANIA RESIDENT EMPLOYEES FOR WORK PERFORMED INSIDE OR OUTSIDE OF PENNSYLVANIA AND NON-RESIDENT EMPLOYEES FOR WORK PERFORMED INSIDE PENNSYLVANIA. (SEE UNEMPLOYMENT COMPENSATION DEFINITION)

 

  • SECTION 9
 
 


PROMOTER
IS ANY ENTERPRISE ENGAGED IN RENTING OR GRANTING PERMISSION TO ANY PERSON TO USE SPACE AT A SHOW FOR THE DISPLAY OR FOR THE SALE OF TANGIBLE PERSONAL PROPERTY OR SERVICES.

 

  • PROMOTER LICENSE

 

  • SECTION 18
 
 


PUBLIC TRANSPORTATION ASSISTANCE TAX
IS A TAX OR FEE IMPOSED ON EACH SALE IN PENNSYLVANIA OF NEW TIRES FOR HIGHWAY USE, ON THE LEASE OF MOTOR VEHICLES, AND ON THE RENTAL OF MOTOR VEHICLES. THE TAX IS ALSO LEVIED ON THE STATE TAXABLE VALUE OF UTILITY REALTY OF ENTERPRISES SUBJECT TO THE PUBLIC UTILITY REALTY TAX AND ON PETROLEUM REVENUE OF OIL COMPANIES.

 

  • SALES USE AND HOTEL OCCUPANCY TAX LICENSE
  • PUBLIC TRANSPORTATION ASSISTANCE TAX


 

  • SECTION 18
 
 


SALES TAX
IS AN EXCISE TAX IMPOSED ON THE RETAIL SALE OR LEASE OF TAXABLE, TANGIBLE PERSONAL PROPERTY AND ON SPECIFIED SERVICES.

  • HOTEL OCCUPANCY TAX IS AN EXCISE TAX IMPOSED ON EVERY HOTEL OR MOTEL ROOM OCCUPANCY LESS THAN THIRTY (30) CONSECUTIVE DAYS.
  • LOCAL SALES TAX MAY BE IMPOSED IN PHILADELPHIA OR ALLEGHENY COUNTIES, IN ADDITION TO THE STATE SALES AND USE TAX, ON THE RETAIL SALE OR USE OF TANGIBLE PERSONAL PROPERTY AND SERVICES AND ON HOTEL/MOTEL OCCUPANCIES.

 

  • SALES USE AND HOTEL OCCUPANCY TAX LICENSE
  • SALES USE AND HOTEL OCCUPANCY TAX LICENSE

 

  • SECTION 18
 
 


TRANSIENT VENDOR
IS ANY NON PENNSYLVANIA ENTERPRISE WHOSE BUSINESS STRUCTURE IS SOLE PROPRIETOR OR PARTNERSHIP, NOT HAVING A PERMANENT PHYSICAL BUSINESS LOCATION IN PENNSYLVANIA, WHICH SELLS TAXABLE, TANGIBLE PERSONAL PROPERTY OR PERFORMS TAXABLE SERVICES IN PENNSYLVANIA.

 

  • TRANSIENT VENDOR CERTIFICATE
 
 


UNEMPLOYMENT COMPENSATION (UC)
PROVIDES A FUND FROM WHICH COMPENSATION IS PAID TO WORKERS WHO HAVE BECOME UNEMPLOYED THROUGH NO FAULT OF THEIR OWN. CONTRIBUTIONS ARE REQUIRED TO BE MADE BY ALL EMPLOYERS WHO PAY WAGES TO INDIVIDUALS WORKING IN PA AND WHOSE SERVICES ARE COVERED UNDER THE UC LAW. THIS TAX MAY INCLUDE EMPLOYEE CONTRIBUTIONS WITHHELD BY EMPLOYERS FROM EACH EMPLOYEE’S GROSS WAGES. (SEE EMPLOYER WITHHOLDING DEFINITION)

  • APPLICATION FOR PA UC EXPERIENCE RECORD AND RESERVE ACCOUNT BALANCE ENABLES THE REGISTERING ENTERPRISE TO BENEFIT FROM A PREDECESSOR’S REPORTING HISTORY. REFER TO THE INSTRUCTIONS TO DETERMINE IF THIS IS ADVANTAGEOUS.

 

  • APPLICATION FOR EXPERIENCE RECORD AND RESERVE ACCOUNT BALANCE OF PREDECESSOR

 

  • SECTIONS 7, 9 IF APPLICABLE 10 AND 14
 
 


USE TAX
IS AN EXCISE TAX IMPOSED ON PROPERTY USED IN PENNSYLVANIA ON WHICH SALES TAX HAS NOT BEEN PAID.

 

  • USE TAX ACCOUNT

 

  • SECTION 18
 
 


VEHICLE RENTAL TAX
IS IMPOSED ON RENTAL CONTRACTS BY ENTERPRISES HAVING AVAILABLE FOR RENTAL: (1) 5 OR MOTOR VEHICLES DESIGNED TO CARRY 15 OR LESS PASSENGERS OR (2) TRUCKS, TRAILERS, OR SEMI-TRAILERS USED IN THE TRANSPORTATION OF PROPERTY. A RENTAL CONTRACT IS FOR A PERIOD OF 29 DAYS OR LESS.

 

  • SALES USE AND HOTEL OCCUPANCY LICENSE
  • PTA LICENSE
 

 

  • SECTION 18
 
 


WHOLESALER CERTIFICATE
PERMITS AN ENTERPRISE SOLELY ENGAGED IN SELLING TANGIBLE PERSONAL PROPERTY AND/OR SERVICES FOR RESALE. TO PURCHASE TANGIBLE PERSONAL PROPERTY OR SERVICES FOR RESALE TAX-FREE WHEN USED IN THE NORMAL COURSE OF THE ENTERPRISE’S BUSINESS.

 

  • WHOLESALER CERTIFICATE

 

  • SECTION 18
 
 


WORKERS' COMPENSATION COVERAGE
IS MANDATORY AND PROTECTS EMPLOYEES FROM WAGE LOSS BENEFITS AND MEDICAL EXPENSES INCURRED AS A RESULT OF JOB RELATED INJURIES OR DISEASES.

EMPLOYERS THAT MAINTAIN WORKERS’ COMPENSATION COVERAGE ARE IMMUNE TO LAWSUITS FLOWING FROM WORK-RELATED INJURIES OTHER THAN THOSE ACTIONS FILED UNDER THE WORKERS’ COMPENSATION ACT. EVERY EMPLOYER LIABLE UNDER THE PA WORKERS’ COMPENSATION ACT SHALL INSURE THE PAYMENT OF COMPENSATION WITH THE STATE WORKMEN’S INSURANCE FUND, OR WITH ANY PRIVATE INSURANCE COMPANY, OR MUTUAL ASSOCIATION OR COMPANY, AUTHORIZED TO INSURE SUCH LIABILITY IN THIS COMMONWEALTH OR BY SECURING THE AUTHORITY TO SELF-INSURE. UNLESS ALL EMPLOYEES ARE EXCLUDED FROM THE COVERAGE REQUIREMENTS, AND FALL INTO ONE OR MORE OF THE EXEMPT CATEGORIES, WORKERS’ COMPENSATION MUST BE CONTINUALLY MAINTAINED WITH NO INTERRUPTION IN COVERAGE.

 

  • WORKERS' COMPENSATION COVERAGE

 

  • SECTION 9