Pennsylvania HB 2300: 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, providing for mandatory reporting and remittance oversight authority.

Bill Text

PRIOR PRINTER'S NO. 3035 PRINTER'S NO. 3518
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No. 2300
Session of
2026
INTRODUCED BY CEPEDA-FREYTIZ, SAMUELSON, BURGOS, HILL-EVANS,
HADDOCK, GUZMAN, K. HARRIS, PROBST, MERSKI, PARKER, SANCHEZ,
D. WILLIAMS, MAYES AND T. DAVIS, MARCH 20, 2026
AS AMENDED ON SECOND CONSIDERATION, HOUSE OF REPRESENTATIVES,
JUNE 3, 2026
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, providing for mandatory
reporting and remittance oversight authority.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. The act of March 4, 1971 (P.L.6, No.2), known as
the Tax Reform Code of 1971, is amended by adding a section to
read:
Section 237.1. Mandatory Reporting and Remittance Oversight
Authority.--(a) The department may require a taxpayer to
utilize an authorized service provider to report and remit taxes
due under this article if the taxpayer has:
(1) a delinquent sales tax balance greater than five
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thousand dollars ($5,000) and the department has filed a lien
for the taxes; or
(2) three consecutive non-filed returns.
(B) THE DEPARTMENT MAY NOT REQUIRE A TAXPAYER TO UTILIZE AN
AUTHORIZED SERVICE PROVIDER AS REQUIRED UNDER SUBSECTION (A) IF
THE TAX LIABILITY IN QUESTION IS CURRENTLY SUBJECT TO APPEAL
UNDER ARTICLE XXVII.
(b) (C) A taxpayer subject to this section shall use an
authorized service provider until the later of the following:
(1) one year since the taxpayer's enrollment with the
authorized service provider; or
(2) six months after all tax delinquencies are reported and
paid.
(c) (D) A taxpayer subject to this section shall, not later
than forty-five SIXTY days after the date of notice from the
department under this section, acquire service from an
authorized service provider. The department shall post a list of
authorized service providers on the department's publicly
accessible Internet website.
(E) IF THE TAXPAYER RESOLVES AN UNPAID TAX LIABILITY WITHIN
THE SIXTY-DAY PERIOD OF TIME UNDER SUBSECTION (D), THE TAXPAYER
SHALL NO LONGER BE REQUIRED TO COMPLY WITH THE REQUIREMENTS OF
THIS SECTION.
(d) (F) The department may assess a penalty in the amount of
ten thousand dollars ($10,000) against a taxpayer subject to
this section that refuses or fails to timely enroll with an
authorized service provider.
(e) (G) A taxpayer subject to this section may elect to
continue to use the authorized service provider to report and
remit the tax under this article after the period under
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subsection (b) (C) expires.
(f) (H) The department shall pay for the costs of an
authorized service provider during the first twelve months of a
taxpayer's requirement to use an authorized service provider,
and the taxpayer shall pay for the costs for any month after
that period. The department shall only pay costs for a taxpayer
under this subsection once during the taxpayer's lifetime or
existence.
Section 2. This act shall take effect in 60 days.
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