What is the procedure for an individual who is not required to hold a sales and use tax license to report use tax on a one-time purchase for which sales tax was not charged? The use tax due would be substantial and the individual does not want to wait until he/she files his/her PA PIT return.
Go to https://www.etides.state.pa.us/UseTax
. Login with existing eSignature User
ID and Password or register a new User ID and password. Follow the steps in the attachment.