If I only do business in Pennsylvania, do I enter “100 percent” on my PA-100 form where it asks for the percentage of my business’s receipts/revenues representing Pennsylvania revenues?

by William R. Lazor, CPA | Feb 22, 2019

I'm on the last few steps of filling out my PA-100 sales tax form. The form asks me to “Enter the percentage that this establishment's receipts or revenues represent of the total Pennsylvania receipts or revenues of the Business Entity.” I'm only doing business in Pennsylvania. Does this mean I should enter “100 percent” in this space?

If you only have one location, and it is in Pennsylvania, then yes, you enter “100 percent” in the space indicated.

For more resources, check out PICPA’s Money & Life Tips, Ask a CPA, or CPA Locator.

Answered by: William R. Lazor, CPA, is a partner/shareholder with Kronick Kalada Berdy & Company PC in Kingston, Pa.

The responses are based on the limited information provided by the questioner and apply the laws and regulations at the time of posting. Other options could arise as rules and regulations may change over time, including but not limited to the passage of the Tax Cuts and Jobs Act of 2017. They are intended to provide general information, not specific accounting or tax advice; they are not intended or written to be used and cannot be used for the purpose of avoiding or evading taxes or penalties under the IRS code or regulations. Views expressed do not imply an opinion of the PICPA, its officers, directors, employees, or members.
Financial FAQs

Search the most frequently asked finance and accounting questions and read the responses from PICPA members. Always consult a CPA before taking action.