Pennsylvania HB1316 amends sales and use tax filing deadlines for different categories of licensees.

Pennsylvania HB1316 modifies the sales and use tax filing deadlines for various licensees. Quarterly filers must submit returns by the 20th of April, July, October, and January. Monthly filers, whose tax liability for the third quarter of the previous year is between $600 and $25,000, must file by the 20th of each month. Those with a tax liability between $25,000 and $100,000 must file by the 20th of each month, including taxes due for the preceding month minus any payments already made. Licensees with a tax liability of $100,000 or more must also file monthly by the 20th.

Pennsylvania HB1316 amends sales and use tax filing deadlines for different categories of licensees.

Pennsylvania HB1316 modifies the sales and use tax filing deadlines for various licensees. Quarterly filers must submit returns by the 20th of April, July, October, and January. Monthly filers, whose tax liability for the third quarter of the previous year is between $600 and $25,000, must file by the 20th of each month. Those with a tax liability between $25,000 and $100,000 must file by the 20th of each month, including taxes due for the preceding month minus any payments already made. Licensees with a tax liability of $100,000 or more must also file monthly by the 20th.