Bill Text: PA HB2298 | 2009-2010 | Regular Session | Introduced

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Bill Title: In sales and use tax, further providing for time for filing returns and for time of payment.

Spectrum: Bipartisan Bill

Status: (Introduced - Dead) 2010-03-09 - Referred to FINANCE [HB2298 Detail]

Download: Pennsylvania-2009-HB2298-Introduced.html

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PRINTER'S NO. 3299
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No. 2298 Session of2010
INTRODUCED BY McCALL, BAKER, BEAR, BENNINGHOFF, BEYER, BOYD, BRENNAN, BURNS, BUXTON, CARROLL, CLYMER, DePASQUALE, DeWEESE, DiGIROLAMO, DRUCKER, FABRIZIO, FAIRCHILD, FREEMAN, GABLER, GEIST, GEORGE, GERGELY, GILLESPIE, GINGRICH, GODSHALL, GOODMAN, GRELL, HARHAI, HARHART, HARKINS, HARPER, HARRIS, HORNAMAN, HOUGHTON, JOSEPHS, KAUFFMAN, KORTZ, KULA, LONGIETTI, MAHER, MAHONEY, MANN, MARKOSEK, MARSICO, METCALFE, MILLER, MILNE, MUNDY, MURPHY, MUSTIO, PALLONE, PASHINSKI, PETRARCA, PETRI, PICKETT, PRESTON, QUIGLEY, QUINN, READSHAW, ROSS, SABATINA, SAINATO, SANTONI, SAYLOR, SCAVELLO, SCHRODER, SIPTROTH, SOLOBAY, STABACK, STERN, STEVENSON, SWANGER, THOMAS, TURZAI, WANSACZ, WATSON, YUDICHAK AND D. O'BRIEN, MARCH 9, 2010
REFERRED TO COMMITTEE ON FINANCE, MARCH 9, 2010
AN ACT
Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An
act relating to tax reform and State taxation by codifying
and enumerating certain subjects of taxation and imposing
taxes thereon; providing procedures for the payment,
collection, administration and enforcement thereof; providing
for tax credits in certain cases; conferring powers and
imposing duties upon the Department of Revenue, certain
employers, fiduciaries, individuals, persons, corporations
and other entities; prescribing crimes, offenses and
penalties," in sales and use tax, further providing for time
for filing returns and for time of payment.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Sections 217 and 222 of the act of March 4, 1971
(P.L.6, No.2), known as the Tax Reform Code of 1971, amended
October 9, 2009 (P.L.451, No.48), are amended to read:
Section 217. Time for Filing Returns.--(a) Quarterly[,] and
Monthly [and Semi-monthly] Returns:
(1) For the year in which this article becomes effective and
in each year thereafter a return shall be filed quarterly by
every licensee on or before the twentieth day of April, July,
October and January for the three months ending the last day of
March, June, September and December.
(2) For the year in which this article becomes effective,
and in each year thereafter, subject to subclause (2.1), a
return shall be filed monthly with respect to each month by
every licensee whose total tax reported, or in the event no
report is filed, the total tax which should have been reported,
for the third calendar quarter of the preceding year equals or
exceeds six hundred dollars ($600) and is less than twenty-five
thousand dollars ($25,000). Such returns shall be filed on or
before the twentieth day of the next succeeding month with
respect to which the return is made. Any licensee required to
file monthly returns hereunder shall be relieved from filing
quarterly returns.
(2.1) On and after the effective date of this subclause and
before June 1, 2011, every licensee whose total tax reported or
required to be reported for the third calendar quarter of the
preceding calendar year equals or exceeds twenty-five thousand
dollars ($25,000) shall file returns as provided in subclause
(2).
(3) After May 31, 2011, [a return shall be filed semi-
monthly with respect to each month by every licensee whose total
tax reported, or in the event no report is filed, the total tax
which should have been reported, for the third calendar quarter
of the preceding year equals or exceeds twenty-five thousand
dollars ($25,000). For the period from the first day of the
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month to the fifteenth day of the month, the returns shall be
filed on or before the twenty-fifth day of the month. For the
period from the sixteenth day of the month to the last day of
the month, the returns shall be filed on or before the tenth day
of the next succeeding month with respect to which the return is
made. Any licensee required to file semi-monthly returns under
this section shall be relieved from filing monthly or quarterly
returns.] with respect to every licensee whose total tax
reported or required to be reported for the third calendar
quarter of the preceding year equals or exceeds twenty-five
thousand dollars ($25,000), the licensee shall, on or before the
twentieth day of each month, file a single return consisting of
all of the following:
(A) An amount equal to fifty per centum of the licensee's
total reported tax liability for the same month in the preceding
calendar year or, for licensees that were not in business during
the same month in the preceding calendar year or were in
business for only a portion of that month, fifty per centum of
the average total reported tax liability for each full month the
licensee has been in business.
(B) An amount equal to the taxes due for the preceding
month, less any amounts paid in the preceding month as required
by paragraph (A).
(4) Any licensee filing returns under subclause (3) shall be
relieved of filing quarterly returns.
(5) If a licensee required to remit payments under subclause
(3)(A) fails to make a timely payment or makes a payment which
is less than the required amount, the department may, in
addition to any applicable penalties, impose an additional
penalty equal to five per centum of the amount due under
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subclause (3)(A) which was not timely paid.
(b) Annual Returns. For the calendar year 1971, and for each
year thereafter, no annual return shall be filed, except as may
be required by rules and regulations of the department
promulgated and published at least sixty days prior to the end
of the year with respect to which the returns are made. Where
such annual returns are required licensees shall not be required
to file such returns prior to the twentieth day of the year
succeeding the year with respect to which the returns are made.
(c) Other Returns. Any person, other than a licensee, liable
to pay to the department any tax under this article, shall file
a return on or before the twentieth day of the month succeeding
the month in which such person becomes liable for the tax.
(d) Small Taxpayers. The department, by regulation, may
waive the requirement for the filing of quarterly return in the
case of any licensee whose individual tax collections do not
exceed seventy-five dollars ($75) per calendar quarter and may
provide for reporting on a less frequent basis in such cases.
Section 222. Time of Payment.--(a) Monthly[, Semi-monthly]
and Quarterly Payments. The tax imposed by this article and
incurred or collected by a licensee shall be due and payable by
the licensee on the day the return is required to be filed under
the provisions of section 217 and such payment must accompany
the return [for such preceding period].
(b) Annual Payments. If the amount of tax due for the
preceding year as shown by the annual return of any taxpayer is
greater than the amount already paid by him in connection with
his monthly[, semi-monthly] or quarterly returns he shall send
with such annual return a remittance for the unpaid amount of
tax for the year.
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(c) Other Payments. Any person other than a licensee liable
to pay any tax under this article shall remit the tax at the
time of filing the return required by this article.
Section 2. This act shall take effect immediately.
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