The Pennsylvania Department of Revenue announced that it is
offering a 90-day voluntary compliance program for any business
that has inventory or stores property in Pennsylvania, but which is
not registered to collect and pay Pennsylvania taxes. The program
will run through May 8, 2021. Eligible businesses that participate
in the program will not be liable for taxes owed prior to January
1, 2019, and will be provided penalty relief for non-compliance
related to past due tax returns and payment.
In order to participate in the program, businesses must complete
and submit to the Department of Revenue a business activity
questionnaire aimed at determining if the business has nexus in
Pennsylvania. After the Department of Revenue reviews the
questionnaire, it will contact potential participants to discuss
how they may become compliant.
