The Pennsylvania Department of Revenue is currently administering a voluntary compliance program that is open until May 8, 2021.  Unlike the Department’s standard Voluntary Disclosure Program which has a lookback period of the current year plus the previous 3 years for sales and use taxes, the lookback period for this program will not extend earlier than January 1, 2019.  Any business that has inventory or stores property in Pennsylvania, and who is not already registered to collect and pay Pennsylvania taxes, may complete the online business activities questionnaire to determine eligibility.  Once submitted, the Pennsylvania Department of Revenue will complete a review of the business and will respond with details on how to proceed.

Key Notes:

  • Non-compliance penalties, past-due returns, and unpaid sales and use taxes owed prior to January 1, 2019 for eligible (or qualifying) businesses with be waived once in compliance
  • Any abatements received are conditional upon maintaining compliance