Revenue e-Services Center - Online PA100

IMPORTANT UPDATE! On January 22, 2019, the Department of Revenue is scheduled to debut an updated online application for the Pennsylvania Enterprise Registration Form (PA-100). The update is part of the department’s ongoing efforts to deliver more user-friendly systems and improved customer service for its taxpayers. Click here for more information.

Online Version of the PA-100 Enterprise Registration Form

The PA Online Business Tax Registration (PA-100) will assist you in completing all applicable sections that pertain to your enterprise's individual registration needs. The Online PA-100 may be used to register a new enterprise, add additional taxes or services, or to register a new enterprise that is acquiring all or part of an existing enterprise. 

  

Taxes included online:

  • Employer Withholding Tax
  • 1099-MISC Withholding
  • Promoter License
  • Public Transportation Assistance Taxes and Fees
  • Sales, Use, & Hotel Occupancy Tax License
  • Transient Vendor Certificate
  • Unemployment Compensation 
  • Use Tax
  • Vehicle Rental Tax
  • Wholesaler Certificate
  • Workers' Compensation Coverage

Effective Oct. 1, 2016, the Other Tobacco Products tax is imposed on smokeless tobacco, pipe tobacco, e-cigarettes, including the products and substances that go into the e-cigarettes, and any other tobacco products for chewing, ingesting or smoking, except cigars. The tax is $0.55 per ounce, with a minimum tax per package of $0.66.

The tax rate is 40 percent of the purchase price from the wholesaler on the following:

  • Electronic cigarettes — defined as an electronic oral device, such as one composed of a heating element and battery, electronic circuit or both. An electronic cigarette provides a vapor of nicotine or any other substance, and the use or inhalation of an electronic cigarette simulates smoking. Electronic cigarettes are subject to the tax no matter whether the devices are manufactured, distributed, marketed or sold as an e-cigarette, e-cigar, e-pipe or under any other product, name or description. These devices are taxable when sold with or without the liquid or substance.
  • Any liquid or substance placed in or sold for use in the electronic cigarette, regardless of whether the liquid or substance contains nicotine.
  • Any component sold in the same packaging as the electronic cigarettes.

Example: If the retailer purchased an e-cigarette for $10, the retailer would pay tax of $4.

To apply for an Other Tobacco Products tax license complete the Tobacco Products Registration Form. To apply for all other tax types or to add locations complete the PA-100 application.

Note: If you already have a Sales, Use, / Employer Withholding tax account, and are attempting to register to file and pay business taxes electronically via the internet, please visit our e-Tides homepage.
If you already have an Unemployment Compensation tax account, and are attempting to register to file and pay UC taxes electronically via the internet, please visit the Department of Labor & Industry’s UCMS homepage.

If you need to register with the PA Department of State, please use PENN File

The Online PA-100 can also be used to register for other taxes.  However, these registrations must be printed and mailed upon completion of the online process.  See "About Online PA-100 " for information about other taxes. 

Attention Tobacco Retailers in Philadelphia: In addition to required state tobacco licensure, any tobacco/e-cigarette retailer located in the City of Philadelphia must also obtain a Philadelphia tobacco retailer permit. To apply for a Philadelphia tobacco retailer permit, please click here.

NOTE:  To use the Online PA-100 you must have the proper browser with 128-bit encryption. If you need to upgrade your browser, click on the Security link.