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Official Website

of the Commonwealth of Pennsylvania

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    Sales, Use and Hotel Occupancy Tax

    Sales Tax Non-Registrant Program

    Businesses selling taxable goods and services are required to register with the department to collect the sales, use and hotel occupancy tax. Businesses that don’t register may receive a “Notice of Non-Registrant” from the department asking you to complete a  Business Activities Questionnaire (BAQ) [PDF]. The information will help determine whether you must collect and remit sales tax and/or other taxes.

    Business Activities Questionnaire [PDF]

    The questionnaire must be completed and returned within 30 days or the department may impose estimated taxes, fines and interest based on your other tax information.

    Questions should be directed to the PA Department of Revenue, Discovery Division at 717-772-2960, Option 1 or RA-RV-BRTM-DISCOVERY@PA.GOV.

    Filing and Paying Sales Tax

    If you are required to file sales tax, you should apply for a Sales, Use and Hotel Occupancy Tax License online by completing the Pennsylvania Online Business Tax registration process on myPATH at mypath.pa.gov. After registering for a sales tax account, you can file returns and make payments through myPATH or or via TeleFile at 1-800-748-8299.

    If you want a representative or preparer to discuss your return with us, a properly completed and signed REV-677 - Power of Attorney (POA) [PDF] must be provided to the department with your completed Business Activities Questionnaire (BAQ) [PDF].