Q: How do I get a seller’s permit for my Pennsylvania LLC?
Thank you to a business owner from Pennsylvania for this great question! Getting a Sales Tax License—what some states call a “seller’s permit”—is required for most businesses in Pennsylvania. The process will require you to register with the Pennsylvania Department of Revenue. Here’s what to know:
Do I need a Pennsylvania Sales Tax License?
Chances are, yes. According to 61 PA. CODE § 34.1, everyone who owns a place of business in Pennsylvania (referred to as “the Commonwealth”) and who sells goods and/or taxable services “shall be required to register with the Department [of Revenue].” This means obtaining a Sales Tax License.
Do ALL Pennsylvania businesses need a Sales Tax License?
No. You will not need a Sales Tax License in Pennsylvania if your business is a Pennsylvania Nonprofit organization or otherwise qualifies for Sales Tax Exempt Status.
How do I apply for a Pennsylvania Sales Tax License?
You can obtain a Sales Tax License for your business through Pennsylvania’s Online Business Entity Registration (PA-100). The state strongly encourages to use its online registration platforms, PA-100 and e-TIDES (which will transfer over to myPATH in November 2022).
What tax services are covered by PA-100 registration?
PA-100 provides tax registration services for businesses in Pennsylvania. Here is a non-exhaustive list of the taxes and services businesses may sign up for through PA-100:
- Sales, Use, Hotel Occupancy Tax License
- Use Tax
- Promoter License
- Tobacco Product’s License
- Wholesaler Certificate
- Transient Vendor Certificate
- Unemployment Compensation
- Workers’ Compensation Coverage
- Employer Withholding Tax
- Public Transportation Assistance Tax License
- Vehicle Rental Tax
Can I file Pennsylvania Sales or Use Taxes without using the state’s online system?
No. You must register your business using Pennsylvania’s online system (PA-100). However, you may complete your electronic registration by phone, using the state’s Business Tax TeleFile services.
TeleFile: 1-800-748-8299
Can I pay Pennsylvania Sales or Use Taxes by mail?
Yes, you may submit payments via regular mail:
For checks of $1,000 or more (must be certified/cashier’s check):
PA Department of Revenue
Bureau of Business Trust Fund Taxes
4th & Walnut Streets
EFT Unit 9th Floor Strawberry Square
Harrisburg, PA 17128-0908
For checks less than $1,000:
PA Department of Revenue
Post Office Box 280406
EFT Unit 9th Floor Strawberry Square
Harrisburg, PA 17128-0406
Will I need any other business licenses in PA?
You might, but whether or not you may need additional licenses and/or permits depends on the type of business you operate. You might want to use Pennsylvania’s Basic Business Registration Overview as a guide, as well as the state’s Registration Checklist which will suggest specific licenses and/or permits based on information you provide about your business.
Do I need a local business license, permit or registration?
Possibly. But each municipality is governed by its own set of regulations. To find out whether you need to register your business within your township, borough or city, it’s best to reach out to your local office. You can find contact information through Pennsylvania’s Local Registrations, Permits, Zoning page.