Pennsylvania Sales Tax Payment and Reporting Rules

Reporting period:

• Generally: Quarterly, by 20th day of the month following end of quarter.
• Other: Monthly (due by 20th day of each month), if $600 or more in tax reported for the third quarter of the preceding year; semiannually (due by 20th of February and August), if $75 or less in annual tax.
• Administration:
  Bureau of Business Trust Fund Taxes
  Department 280905
  Harrisburg, PA 17128-0905
  Phone: 717-787-1064