Pennsylvania Measures Economic Nexus Sales Threshold by Calendar Year (Jan. 18, 2019)
Pennsylvania measures its sales and use tax economic nexus $100,000 sales threshold by calendar year sales preceding the collection period. Also, after the first year, collection begins in the second quarter, allowing taxpayers time to compile their calendar year sales.
$100,000 Sales Threshold
Persons making more than $100,000 in Pennsylvania sales in the previous 12 months must:
register for a license; and
collect, report, and remit sales tax.
Registration and collection begin July 1, 2019. The registration and collection requirement under this previously announced economic nexus policy begins July 1, 2019. (TAXDAY, 2019/01/15, S.21)
July 1, 2019—March 31, 2020 Collection Period
For the July 1, 2019—March 31, 2020 collection period, taxpayers should use calendar year 2018 sales to determine nexus.
April 1, 2020—March 31, 2021 Collection Period
For the April 1, 2020—March 31, 2021 collection period, taxpayers should use calendar year 2019 sales to determine nexus.
Subsequent Years
Collection periods for subsequent years will follow the same pattern as the April 1, 2020—March 31, 2021 collection period.
Pennsylvania Sales Tax and Economic Nexus—South Dakota v. Wayfair, Pennsylvania Department of Revenue, January 2019