HB 2300 — An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, in sales and use tax, providing for mandatory reporting and remittance oversight authority.

PRINTER'S NO.   3035

                     THE GENERAL ASSEMBLY OF PENNSYLVANIA



                         HOUSE BILL
                         No. 2300
                                                Session of
                                                  2026

     INTRODUCED BY CEPEDA-FREYTIZ, SAMUELSON, BURGOS, HILL-EVANS,
        HADDOCK, GUZMAN, K. HARRIS, PROBST AND MERSKI, MARCH 20, 2026

     REFERRED TO COMMITTEE ON FINANCE, MARCH 20, 2026


                                     AN ACT
 1   Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An
 2      act relating to tax reform and State taxation by codifying
 3      and enumerating certain subjects of taxation and imposing
 4      taxes thereon; providing procedures for the payment,
 5      collection, administration and enforcement thereof; providing
 6      for tax credits in certain cases; conferring powers and
 7      imposing duties upon the Department of Revenue, certain
 8      employers, fiduciaries, individuals, persons, corporations
 9      and other entities; prescribing crimes, offenses and
10      penalties," in sales and use tax, providing for mandatory
11      reporting and remittance oversight authority.
12      The General Assembly of the Commonwealth of Pennsylvania
13   hereby enacts as follows:
14      Section 1.     The act of March 4, 1971 (P.L.6, No.2), known as
15   the Tax Reform Code of 1971, is amended by adding a section to
16   read:
17      Section 237.1.    Mandatory Reporting and Remittance Oversight
18   Authority.--(a)    The department may require a taxpayer to
19   utilize an authorized service provider to report and remit taxes
20   due under this article if the taxpayer has:
21      (1)   a delinquent sales tax balance greater than five
22   thousand dollars ($5,000) and the department has filed a lien
 1   for the taxes; or
 2      (2)     three consecutive non-filed returns.
 3      (b)     A taxpayer subject to this section shall use an
 4   authorized service provider until the later of the following:
 5      (1)     one year since the taxpayer's enrollment with the
 6   authorized service provider; or
 7      (2)     six months after all tax delinquencies are reported and
 8   paid.
 9      (c)     A taxpayer subject to this section shall, not later than
10   forty-five days after the date of notice from the department
11   under this section, acquire service from an authorized service
12   provider. The department shall post a list of authorized service
13   providers on the department's publicly accessible Internet
14   website.
15      (d)     The department may assess a penalty in the amount of ten
16   thousand dollars ($10,000) against a taxpayer subject to this
17   section that refuses or fails to timely enroll with an
18   authorized service provider.
19      (e)     A taxpayer subject to this section may elect to continue
20   to use the authorized service provider to report and remit the
21   tax under this article after the period under subsection (b)
22   expires.
23      (f)     The department shall pay for the costs of an authorized
24   service provider during the first twelve months of a taxpayer's
25   requirement to use an authorized service provider, and the
26   taxpayer shall pay for the costs for any month after that
27   period. The department shall only pay costs for a taxpayer under
28   this subsection once during the taxpayer's lifetime or
29   existence.
30      Section 2.     This act shall take effect in 60 days.

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