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    Use Tax

    Use Tax Voluntary Compliance Program

    The Use Tax Voluntary Compliance Program educates taxpayers and tax preparers about Pennsylvania use tax and waives penalties for taxpayers who self-report and address their tax delinquencies in a timely manner.

    The department continues to directly contact many businesses, encouraging them to review purchase histories and self-disclose use tax obligations. Businesses that respond and resolve tax delinquencies by a pre-determined due date – found in the upper right-hand corner of correspondence from the department – will have the 5 to 25 percent penalty waived. Taxpayers who do not take advantage of the Use Tax Voluntary Compliance Program to satisfy outstanding obligations may subject themselves to stricter tax enforcement measures, including billing notices, assessments and even liens.

    For more information on the Use Tax Voluntary Compliance Program, call 717-214-7287.