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    Sales, Use and Hotel Occupancy Tax

    Accelerated Sales Tax (AST) Prepayments

    Businesses required to make prepayments for sales, use and hotel occupancy tax by the 20th of each month and having an actual tax liability for the third quarter of the previous year of at least $25,000 but less than $100,000, now have two prepayment calculation options. The additional calculation option will allow businesses to adapt to monthly sales fluctuations while remaining compliant with the prepayment obligation. Businesses with an actual tax liability of $100,000 or more for the third quarter of the previous year cannot use the alternate calculation method.

    AST Level 1 - Taxpayers that remit $25,000 or more but less than $100,000 can remit:

    • 50 percent of the actual tax liability for the same month of the previous year, or
    • At least 50 percent of the actual tax liability for the current period (new calculation method)

    AST Level 2 - Taxpayers that remit $100,000 or more must remit:

    • 50 percent of the actual tax liability for the same month of the previous year (no changes or other option)

    Note: Separate payments must be remitted for the current month’s prepayment and the prior
    month’s tax liability.

    All businesses making prepayments should register to file and remit online using myPATH.

    This free electronic filing method will reduce unnecessary filing errors and assessments. Businesses not currently registered to file using myPATH should visit should visit mypath.pa.gov to register.

    For more information about this change, or for a schedule of return and prepayment due dates (REV-819 [PDF]), please visit the department’s Online Customer Service Center.