About Bulk Sale Clearances
The PA UC Law requires that any entity selling 51% or more of their assets, like stock, equipment, or realty, must provide L&I with a written ten-day notice of the sale to UCTaxServices@pa.gov. Sometimes, the buyer will require the seller to provide a bulk sale clearance certificate from L&I verifying all tax liabilities have been paid. A bulk sale clearance certificate can be requested using the Application for Tax Clearance Certificate, Form REV-181. Instructions are located in the application and indicate that the applicant should send the original form to DOR and a copy to L&I.