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of the Commonwealth of Pennsylvania

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    Request a bulk sale clearance from the Office of Unemployment Compensation Tax Services

    Commonwealth agencies require that applicants comply with state tax laws in order to obtain clearance for bulk slae clearances. 

    Download the application

    Overview

    The UCTS, part of the L&I, issues clearances. These are only given if a business follows the Pennsylvania UC Law. Compliance means filing all reports and paying all debts. Alternatively, it could be being on an approved payment plan. For Corporate Clearance certificates, filing reports and paying debts are mandatory. This is also necessary for Corporate Clearances for Bulk Sale, including up to the sale date.

    About bulk sale clearances

    When dissolving, liquidating, or merging, the Department of State (DOS) needs tax clearance. First, clearances from the Department of Labor & Industry (L&I) and the Department of Revenue (DOR) are necessary. To get this clearance, file Form REV-181. It is available on the DOR website or by calling 717-783-6052. Instructions are on the form. Mail the original to DOR and a copy to L&I.

    The UC Law mandates that before selling more than 51% of assets, notify L&I ten days in advance. This applies to assets like stock, fixtures, and real estate. Send the notice by mail to the addresses provided. Sometimes, the buyer may ask for a bulk sale clearance certificate. This certificate confirms all tax liabilities are settled. To request it, use Form REV-181.