How to Apply for a Pennsylvania Sales Tax License

States derive a portion of their revenue from sales taxes. Businesses in each state must collect sales taxes from the sale of products and services. Pennsylvania issues sales tax licenses to administer the collection of taxes. Pennsylvania companies must register to get an ID number for sales taxes. Each company should register to avoid legal penalties for failing to collect and remit sales taxes in Pennsylvania.

Things You'll Need

• Pennsylvania PA-100 application

Instructions

1. Download the PA-100 form from the Pennsylvania Department of Revenue (DOR) website, in the References section. Click on the download link to access the form. Businesses use this form to register for multiple Pennsylvania business licenses. You must use the PA-100 to get a Pennsylvania sales tax license. You can also request the form by mail, phone, or email. DOR also has an online registration. Use the following contact information:

   PA Department of Revenue
   Tax Forms Service Unit
   711 Gibson Blvd.
   Harrisburg, PA 17104-3200
   888-728-2937
   pa100.state.pa.us
   [e-mail]

2. Fill in the information for the first 10 sections if you are registering for your first sales tax license. You must fill in the first six sections if you have already registered with Pennsylvania. Use the instructions near the bottom to help you fill out the form.

3. Fill out the other sections if they apply to your business. For example, you need a cigarette dealer's license in addition to a sales tax license to sell cigarettes in Pennsylvania.

4. Use Section 12 to apply for electronic transfers of your Pennsylvania sales taxes and other business taxes. You must file electronically for any tax payments to the DOR that exceed $20,000. However, all businesses can choose to pay through electronic fund transfers.

5. Use Section 18 to apply for a Pennsylvania sales tax license. This section also applies to use tax, which is an excise tax on the use of property in Pennsylvania that is not subject to sales tax. You must calculate and remit use tax when you buy goods from out of state and use them in Pennsylvania. You can also use this section to receive a wholesaler's certificate to buy goods on a tax-free basis. A wholesaler is a company that buys tangible goods solely for resale or rental. Fill out the "Transient Vendor Certificate" part if you do not have a permanent place of business in Pennsylvania. This applies to businesses who sell at trade shows. Fill out the "Promoter License" section if you promote trade shows within Pennsylvania.

6. Send the completed form to the following address:

   Commonwealth of PA
   Department of Revenue
   Bureau of Business Trust Fund Taxes
   P.O. Box 280901
   Harrisburg, PA 17128-0901
   717-787-1064
   pa100.state.pa.us

   Keep in touch with the DOR to ensure that your application arrives. Wait for your sales tax identification number from DOR after processing of your application.

Tips & Warnings

• Use the Pennsylvania e-Tides electronic filing system to set up electronic tax payments (see Resources for more information). As of 2010, the state use and sales tax rates are both 6 percent. You must add an additional one percent for sales and use taxes in Allegheny County and two percent for Philadelphia County. Remit the sales and use taxes at the same time.

• Keep all taxes separate from payments for products or services. Pennsylvania also requires you to keep your collected tax amounts in Pennsylvania until you remit them to the state.

References

• Pennsylvania Department of Revenue: Getting the PA-100

Resources

• Pennsylvania Department of Revenue: Online Version of the PA-100 Enterprise Registration Form
• Pennsylvania Department of Revenue: The e-Tides Electronic Tax Payment System