SB 729 — 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, further providing for time for filing returns.

PRINTER'S NO.   781

                     THE GENERAL ASSEMBLY OF PENNSYLVANIA



                        SENATE BILL
                        No. 729
                                                Session of
                                                  2025

     INTRODUCED BY COLEMAN, STEFANO, KEEFER, BARTOLOTTA, ROTHMAN AND
        PHILLIPS-HILL, MAY 12, 2025

     REFERRED TO FINANCE, MAY 12, 2025


                                     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, further providing for time
11      for filing returns.
12      The General Assembly of the Commonwealth of Pennsylvania
13   hereby enacts as follows:
14      Section 1.     Section 217(a)(3)(i) of the act of March 4, 1971
15   (P.L.6, No.2), known as the Tax Reform Code of 1971, is amended
16   to read:
17      Section 217.     Time for Filing Returns.--(a)   Quarterly and
18   Monthly Returns:
19      * * *
20      (3)     With respect to every licensee whose actual tax
21   liability for the third calendar quarter of the preceding year
22   equals or exceeds twenty-five thousand dollars ($25,000) and is
 1   less than one hundred thousand dollars ($100,000), the licensee
 2   shall, on or before the twentieth day of each month, file a
 3   single return consisting of all of the following:
 4      (i)   [Either] For the period beginning after September 30,
 5   2012, and ending before October 1, 2025, either of the
 6   following:
 7      (A)   An amount equal to fifty per centum of the licensee's
 8   actual tax liability for the same month in the preceding
 9   calendar year if the licensee was a monthly filer or, if the
10   licensee was a quarterly or semi-annual filer, fifty per centum
11   of the licensee's average actual tax liability for that tax
12   period in the preceding calendar year. The average actual tax
13   liability shall be the actual tax liability for the tax period
14   divided by the number of months in that tax period. For
15   licensees that were not in business during the same month in the
16   preceding calendar year or were in business for only a portion
17   of that month, fifty per centum of the average actual tax
18   liability for each tax period the licensee has been in business.
19   If the licensee is filing a tax liability for the first time
20   with no preceding tax periods, the amount shall be zero.
21      (B)   An amount equal to or greater than fifty per centum of
22   the licensee's actual tax liability for the same month.
23      * * *
24      Section 2.   This act shall take effect in 60 days.




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