Q&A with the Pennsylvania Department of Revenue

Can the Department of Revenue provide an update on the Certified Service Provider arrangement and other regulations, bulletins, and upcoming guidance?

Nov 15, 2019
The Department of Revenue has implemented its Certified Service Provider or CSP program as part of a comprehensive sales tax compliance strategy for online retailers with only economic presence in Pennsylvania. The Department has received and processed July and August consolidated CSP returns and payments. The Department has announced a new webinar "Pennsylvania Sales Tax - Economic Presence" for October 31 at 11:30 a.m. Compliance notices will be sent in November to online retailers believed to have PA economic presence and who have not (1) directly registered for sales tax, or (2) chosen to use a CSP to report and pay PA sales taxes.

Final regulations for iLottery are being written, with final approval in 2020. Amendments to Realty Transfer Tax regulation in early 2020 for public comment. Proposed Corporate
Net Income Tax regulation sales factor for services and intangibles (market-based sourcing) in early 2020 for public comment. Proposed Corporate Net Income Tax regulation for business and non-business income is being developed.

The Department is planning to issue a bulletin on IRC 163(j)/interest limitation impact on IRC 382 in a revised version of the Tax Bulletin 53D – Procedures for Filing Corporate Tax Reports/Returns for Mergers. This will impact tax year 2019. The Department is open to PICPA's suggestion on upcoming guidance – what are areas that PICPA would like to see more guidance?

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Watch: 2019 Q&A with the DOR
Watch: 2019 Q&A with the DOR

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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.