Full Newsletter   Newsletter Archives

  Homepage    About Us    Services    Resources    Industries    Contact Us



 Glossary:  A | B | C | D | E | F | G | H | I | J | K | L | M | N | O | P | Q | R | S | T | U | V | W | X | Y | Z
Printable version 

In November of 2005, the Department of Revenue began mailing Use Tax self-audit letters to businesses across the Commonwealth. Each was instructed to review purchase invoices for the current year, as well as the previous three years, to determine any Use Tax incurred.
 
Under the Use Tax Voluntary Compliance Program, penalties are waived if the PA-1 Use Tax return and payment are received by the designated due date.

The Department has begun conducting a series of limited, focused examinations and field audits to reinforce the necessity of voluntary compliance.

Audit Phase:

  • Professional Services  
  • Employment and Other Nonprofessional Services
  • Retailers  
  • Construction
  • Occupancy and Food Services  
  • Utilities and Information
  • Arts, Entertainment, and Recreation  

While the audit phase of the program has begun for the industry segments identified above, we continue with our outreach and education initiatives and the voluntary compliance phase for the following segments.

Voluntary Compliance Phase:

  • Wholesalers, Transportation, Storage  
  • Education Services
  • Agriculture/Farming  
  • Rental and Leasing of TPP and Real Estate
  • Mining & Manufacturing   

 Save article  Email Firm  Email to a Friend
Is this item worthy of implementation? Yes No Maybe
Is this item worth sharing with other associates? Yes No Maybe
Did this item present value to you and your business? Yes No Maybe
Comments:

Our firm provides the information in this e-newsletter for general guidance only, and does not constitute the provision of legal advice, tax advice, accounting services, investment advice, or professional consulting of any kind. The information provided herein should not be used as a substitute for consultation with professional tax, accounting, legal, or other competent advisers. Before making any decision or taking any action, you should consult a professional adviser who has been provided with all pertinent facts relevant to your particular situation.

The drafter of the tax articles in this e-newsletter did not intend nor write the advice to be used to avoid any penalty imposed by a taxing authority, nor may any user/recipient of this document use this document’s written tax advice for that purpose. This document’s tax advice was written specifically to support the promotion or marketing of the transaction/matter addressed by the written tax advice. Therefore, any user/recipient of this document should seek an independent tax professional’s advice regarding the user/recipient’s particular circumstances.

 The information is provided "as is," with no assurance or guarantee of completeness, accuracy, or timeliness of the information, and without warranty of any kind, express or implied, including but not limited to warranties of performance, merchantability, and fitness for a particular purpose.