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?

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

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?

Nov 15, 2019
Q:

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.

A:

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.
 

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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.