Pennsylvania Notice Requirements for Remote Sellers

Jan 9th, 2018

Beginning March 1, 2018, companies that make remote sales to customers in Pennsylvania will be required to provide a use tax notice to those customers.

Companies making remote sales to customers in Pennsylvania may elect to (1) collect and pay tax for those sales or (2) comply with notice and reporting requirements. Under the new law, remote sellers that elect not to collect and pay the tax must provide certain information to their customers. A notice must be posted on the seller's website informing customers that tax may be due on items purchased from sellers outside the state.

Additionally, remote sellers must provide written notice to each customer at the time sale that includes (1) a statement that sales tax Is not being collected in connection with the purchase, (2) a statement that the purchaser may be required to pay use tax directly to the Department of Revenue, and (3) instructions for additional information from the Department of Revenue about paying use tax.