Pennsylvania HB 1551: An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, in sales and use tax, further providing for refund petition.

Bill Text

PRINTER'S NO. 1855
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No. 1551
Session of
2025
INTRODUCED BY SIEGEL, JUNE 6, 2025
REFERRED TO COMMITTEE ON FINANCE, JUNE 9, 2025
AN ACT
Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An
act relating to tax reform and State taxation by codifying
and enumerating certain subjects of taxation and imposing
taxes thereon; providing procedures for the payment,
collection, administration and enforcement thereof; providing
for tax credits in certain cases; conferring powers and
imposing duties upon the Department of Revenue, certain
employers, fiduciaries, individuals, persons, corporations
and other entities; prescribing crimes, offenses and
penalties," in sales and use tax, further providing for
refund petition.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 253(b) of the act of March 4, 1971
(P.L.6, No.2), known as the Tax Reform Code of 1971, is amended
to read:
Section 253. Refund Petition.--* * *
(b) (1) A refund or credit of tax, interest or penalty,
paid as a result of an assessment made by the department under
section 231, shall be made only where the person who has
actually paid the tax files with the department a petition for a
refund with the department under Article XXVII within the time
limits of section 3003.1. The filing of a petition for refund,
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under the provisions of this subsection, shall not affect the
abatement of interest, additions or penalties to which the
person may be entitled by reason of his payment of the
assessment.
(2) In addition to the information required under Article
XXVII, a petition for refund filed under this section shall
include the following information:
(A) The specific basis of the taxpayer's claim for refund.
(B) An appeal schedule in a manner or form as required by
the department. If the petition involves two hundred fifty or
more transactions, the appeal schedule shall be in a detailed
electronic sortable spreadsheet listing all of the transactions
at issue.
(C) Proof the tax for which a petition for refund is filed
was actually paid.
(D) Any evidence in a manner or form required by the
department to support the information required in this
paragraph.
(3) If a petition for refund filed under this section does
not include all of the information required in paragraph (2),
the department may require the taxpayer to provide the
information within thirty days of the receipt of the petition.
Upon the failure of the taxpayer to provide the information
under this section within thirty days of filing, the department
may dismiss the petition with prejudice.
(4) If a petition for refund filed under this section
involves two hundred fifty or more transactions, the taxpayer
shall provide all evidence in an electronic format.
(5) Each petition for refund filed under this section shall
not include the same tax periods that were included in another
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petition filed by the same taxpayer.
Section 2. This act shall take effect immediately.
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