PA Commonwealth Changes Sales Tax Filing and Payment Frequency

Effective June 1, 2011, businesses reporting sales tax of $25,000 or more in the third quarter of 2010 will be required to remit tax on a semimonthly basis to the Pennsylvania Department of Revenue (“Department”) pursuant to the provisions of Act 48 of 2009.

However, the required filing frequency has been changed from semimonthly to monthly consistent with current filing requirements. Although June’s first semimonthly prepayment of sales, use and hotel occupancy tax is due June 20, 2011, the respective return and remaining tax liability will not be due until July 20, 2011, which is also the due date for the July prepayment. In essence, on the 20th of each month, expect to both file the previous month’s return and submit a prepayment for the current month.

Act 48 requires monthly prepayments to equal either actual sales tax collected for the first half of the month or 50% of the liability from the same month of the previous year with the exception of June 2011. For June 2011, the prepayment should equal 55% of the tax liability from June 2010 or actual sales tax collected for the first half of June.

Finally, since the current month’s prepayment is going to coincide with the previous month’s return and tax liability, taxpayers should remit each payment separately. The Department is encouraging the utilization of e-TIDES for both filing and payment.


For further information, please contact Cathy Condrac.

Visit our website if you'd like more information on Schneider Downs State and Local Tax Advisory Group.



Schneider Downs provides accountingtax, wealth management, technology and business advisory services through innovative thought leaders who deliver the expertise to meet the individual needs of each client. Our offices are located in Pittsburgh, PA and Columbus, OH. 

This advice is not intended or written to be used for, and it cannot be used for, the purpose of avoiding any federal tax penalties that may be imposed, or for promoting, marketing or recommending to another person, any tax-related matter.

You’ve heard our thoughts… We’d like to hear yours

The Schneider Downs Our Thoughts On blog exists to create a dialogue on issues that are important to organizations and individuals. While we enjoy sharing our ideas and insights, we’re especially interested in what you may have to say. If you have a question or a comment about this article – or any article from the Our Thoughts On blog – we hope you’ll share it with us. After all, a dialogue is an exchange of ideas, and we’d like to hear from you. Email us at

Material discussed is meant for informational purposes only, and it is not to be construed as investment, tax, or legal advice. Please note that individual situations can vary. Therefore, this information should be relied upon when coordinated with individual professional advice.

© 2019 Schneider Downs. All rights-reserved. All content on this site is property of Schneider Downs unless otherwise noted and should not be used without written permission.

our thoughts on

To Comply or Not? Kansas Issues Filing Requirement for Remote Sellers and Marketplace Providers
Ohio’s Budget Bill and Sales Tax Changes
Freight Exception from Business Privilege Tax
New Wayfair Economic Nexus Provisions Go Into Effect July 1, 2019
2019-2020 Pennsylvania Budget
Which States Can Tax Your Trust?

Register to receive our weekly newsletter with our most recent columns and insights.

Have a question? Ask us!

We’d love to hear from you. Drop us a note, and we’ll respond to you as quickly as possible.

Ask us

contact us

Map of Pittsburgh Office

One PPG Place, Suite 1700
Pittsburgh, PA 15222
p:412.261.3644     f:412.261.4876

Map of Columbus Office

65 East State Street, Suite 2000
Columbus, OH 43215
p:614.621.4060     f:614.621.4062

Map of Washington Office
Washington, D.C.

1660 International Drive, Suite 600
McLean, VA 22102