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§ 7213.3. Reports to purchasers and marketplace sellers

Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 72 P.S. Taxation and Fiscal AffairsEffective: October 30, 2017

Purdon's Pennsylvania Statutes and Consolidated Statutes
Title 72 P.S. Taxation and Fiscal Affairs
Chapter 5. Tax Reform Code of 1971 (Refs & Annos)
Article II. Tax for Education (Refs & Annos)
Part V-a. Marketplace Sales
Effective: October 30, 2017
72 P.S. § 7213.3
§ 7213.3. Reports to purchasers and marketplace sellers
Currentness
(a) A remote seller or marketplace facilitator required to make an election under section 213.1(a)1 that does not elect to collect and remit the tax imposed by section 2022 shall, no later than January 31 of each year, provide a written report to each purchaser required to receive the notice under section 213.2(b)(2)3 during the immediately preceding calendar year that includes all of the following:
(1) A statement that the remote seller or marketplace facilitator did not collect sales tax in connection with the purchaser's transactions with the remote seller or marketplace facilitator and that the purchaser may be required to remit use tax to the department.
(2) A list, by date, indicating the type and purchase price of each product purchased or leased by the purchaser from the remote seller or marketplace facilitator and delivered to a location within this Commonwealth.
(3) Instructions for obtaining additional information from the department regarding whether and how to remit use tax to the department.
(4) A statement that the remote seller or marketplace facilitator is required to submit a report to the department under section 213.44 that includes the name of the purchaser and the aggregate dollar amount of the purchaser's purchases from the remote seller or marketplace facilitator.
(5) Such additional information as the department may reasonably require.
(b) The department shall prescribe the form of the report required under subsection (a) and shall make the form available on its publicly accessible Internet website.
(c) The report required under subsection (a) shall be mailed by first class mail in an envelope prominently marked with words indicating that important tax information is enclosed to the purchaser's billing address, if known, or, if unknown, to the purchaser's shipping address. If the purchaser's billing and shipping addresses are unknown, the report shall be sent electronically to the purchaser's last known e-mail address with a subject heading indicating that important tax information is being provided.
(d) A referrer required to make an election under section 213.1(a) that does not elect to collect and remit the tax imposed by section 202 shall, no later than January 31 of each year, provide a written notice to each remote seller to whom the referrer transferred a potential purchaser located in this Commonwealth during the immediately preceding calendar year that includes all of the following:
(1) A statement that a sales or use tax may be imposed by the Commonwealth on the transaction.
(2) A statement that the remote seller may be required to make the election required by section 213.1(a).
(3) Instructions for obtaining additional information regarding sales and use tax from the department.

Credits

1971, March 4, P.L. 6, No. 2, art. II, § 213.3, added 2017, Oct. 30, P.L. 672, No. 43, § 4, imd. effective.

Footnotes

1
72 P.S. § 7213.1.
2
72 P.S. § 7202.
3
72 P.S. § 7213.2.
4
72 P.S. § 7213.4.
72 P.S. § 7213.3, PA ST 72 P.S. § 7213.3
Current through Act 11 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
End of Document