We provide here a written summary of answers provided by the Department of Revenue to the committee at periodic question and answer sessions. These documents are classified as Revenue information issued for informational purposes only for the convenience of PICPA members. Pursuant to 61 Pa. Code Section 3.4, these documents should not be relied upon for any purpose or used in tax appeals. Taxpayers requiring a binding opinion on a specific fact situation may request a written letter ruling under 61 Pa. Code Section 3.3.

Q&A with the Pennsylvania Department of Revenue

Does Pennsylvania allow a credit against use tax for sales tax legally paid to another state?

Nov 14, 2019
Q:

Does Pennsylvania allow a credit against use tax for sales tax legally paid to another state? For instance, if Company purchases laptops in state X on which it pays sales tax legally due to state X, but then Company subsequently ships those laptops to Pennsylvania where they are used by employees, would Pennsylvania allow a credit against use tax for the state X sales tax Company paid for those laptops?

A:
If the state to where the sales tax first was paid allows reciprocity for PA sales tax, then yes.

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Disclaimer

These documents provide a summary of the answers provided by the Department of Revenue to the PICPA Committee on State Taxation at its annual question and answer session. These documents are classified as revenue information issued for informational purposes only for the convenience of PICPA members. Pursuant to 61 Pa. Code Section 3.4, these documents should not be relied upon for any purpose or used in tax appeals. Taxpayers requiring a binding opinion on their specific fact situation may request a written letter ruling under 61 Pa. Code Section 3.3.