Pennsylvania sales, use, and hotel occupancy tax returns are filed online in myPATH (my Pennsylvania Tax Hub), the Department of Revenue's free online tax system. This guide covers who files and how often, what the return asks for, due dates for 2026, prepayment rules for larger businesses, payment requirements, and penalties.
This article is educational information, not tax advice. Filing rules, thresholds, and penalties can change, so confirm current requirements with the Pennsylvania Department of Revenue before you file.
Pennsylvania sales tax filing at a glance
- Who administers it: Pennsylvania Department of Revenue.
- Online portal: myPATH at mypath.pa.gov. TeleFile and approved third-party vendors are the other options.
- Return: Sales, Use, and Hotel Occupancy Tax Return, filed electronically. Paper PA-3 forms are not available for download.
- Filing frequency: Monthly, quarterly, or semiannual, based on your tax liability. New licensees start quarterly.
- Due date: The 20th of the month after the period (semiannual returns are due August 20 and February 20). Weekend and holiday due dates move to the next business day.
- Zero returns: Required, whether or not you had taxable transactions.
- Payment: ACH debit, ACH credit, or credit card. Payments of $1,000 or more must be electronic.
Who has to file, and how often
Every business holding a Pennsylvania sales tax license files a return for each assigned period. Remote sellers must register once their Pennsylvania sales exceed $100,000 in the previous 12 months. See our Pennsylvania sales tax guide for registration details.
New businesses file quarterly for their first year. After that, the Department sets your frequency each year based on your actual tax liability and tells you in writing:
| Filing frequency | Actual tax liability | Due date |
|---|---|---|
| Monthly | More than $600 per quarter, but less than $25,000 | 20th of the following month |
| Monthly with AST prepayments | $25,000 or more per quarter | Prepayment by the 20th of the current month; return by the 20th of the following month |
| Quarterly | Less than $600 per quarter, but more than $300 a year | 20th of the month after the quarter |
| Semiannual | $300 or less a year | August 20 and February 20 |
Accelerated sales tax (AST) prepayments
Larger businesses make prepayments on top of their monthly returns. The level depends on your actual tax liability for the third calendar quarter of the preceding year:
- AST Level 1 ($25,000 to less than $100,000 per quarter): Prepay 50% of your tax liability for the same month last year, or at least 50% of this month's actual liability.
- AST Level 2 ($100,000 or more per quarter): Prepay 50% of your tax liability for the same month last year.
Prepayments are due by the 20th of the current month. The current month's prepayment and the prior month's remaining liability are separate payments.
Before you start: set up myPATH
- Register for a myPATH account at mypath.pa.gov, or log in if you have one. You file with the 8-digit sales tax account ID the Department assigned when you registered.
- Gather your numbers for the period: Pennsylvania gross sales, rentals, and services; net taxable sales, rentals, and services; use tax owed on untaxed purchases; any E-911 fees on prepaid wireless; credits; and local sales tax for Philadelphia and Allegheny County sales, if you have them.
Step-by-step: filing a Pennsylvania sales tax return in myPATH
The Department does not publish a screen-by-screen walkthrough, so these steps follow the information the return asks for.
- Log in to myPATH and open your sales, use, and hotel occupancy tax account.
- Select the period you are filing. Returns are listed by period end date.
- Report gross sales. Enter total Pennsylvania gross sales, rentals, and services for the period.
- Report net taxable sales. Enter taxable sales, rentals, and services after exempt and resale transactions.
- Report use tax. All licensees report use tax on taxable purchases they did not pay tax on through this same return, with the first return filed after the first taxable use. No discount applies to use tax.
- Report local tax. Report Philadelphia and Allegheny County sales separately so the local tax is calculated.
- Add fees and credits. Enter any E-911 fees and applicable credits.
- Review the vendor discount. For a return filed and paid on time, the discount is the lesser of 1% of tax collected or $25 (monthly), $75 (quarterly), or $150 (semiannual).
- Pay and submit. Pay by ACH debit in myPATH, or use ACH credit or credit card. Save your confirmation.
Due dates and the weekend rule
Returns are due on the 20th day of the month after the period ends. Semiannual returns are due August 20 (January–June) and February 20 (July–December). If the 20th falls on a weekend or holiday, the return and payment are due the next business day.
The Department's 2026 due date schedule (REV-819) lists the adjusted dates. Upcoming due dates include:
| Return | Period | Due date |
|---|---|---|
| Monthly and quarterly | September 2026 and Q3 2026 | October 20, 2026 |
| Monthly | October 2026 | November 20, 2026 |
| Monthly | November 2026 | December 21, 2026 |
| Monthly and quarterly | December 2026 and Q4 2026 | January 20, 2027 |
| Semiannual | July–December 2026 | February 22, 2027 |
Filing a zero return
Returns must be filed whether or not taxable transactions occurred in the period. File the return in myPATH and report zero.
Payment methods and EFT rules
Pennsylvania requires payments of $1,000 or more to be made through electronic funds transfer. The electronic options are ACH debit, ACH credit, and credit card (the card processor charges a convenience fee). Failing to pay electronically when required can trigger a penalty of 3% of the tax due, up to $500. Businesses below $1,000 can choose to pay electronically.
What about TeleFile?
TeleFile (1-800-748-8299) lets you file and pay by phone using your account ID and period. The Department's current Retailer's Information guide (REV-717) describes TeleFile as a system for taxpayers who cannot use online filing. It says you must submit a TeleFile Request Form, with the reason (such as no internet access or a religious exemption), about 30 days before the due date. Call 717-787-1064 to request the form.
Penalties and interest for late filing
- Late return: 5% of the tax due for each month or fraction of a month the return is unfiled, up to 25%, with a minimum of $2.
- Lost discount: No vendor discount is allowed on a late return.
- Interest: Calculated daily as tax × days late × daily rate. The annual rate is set each January 1 based on the U.S. Treasury rate and published on form REV-1611.
- EFT noncompliance: 3% of the tax due, up to $500.
If proper tax, interest, and additions are not paid, the Department issues an assessment.
Common mistakes to avoid
- Skipping zero returns. Every period needs a return.
- Leaving out use tax. Licensees report use tax on the sales tax return, not separately.
- Missing local tax. Philadelphia and Allegheny County sales carry local tax and are reported separately.
- Ignoring AST prepayments. Once your third-quarter liability reaches $25,000, prepayments are due each month on top of the return.
- Paying $1,000 or more by paper check. That can trigger the EFT penalty.
- Assuming the due date is always the 20th. Check REV-819 for dates that move because of weekends and holidays.
Let Kintsugi file for you
If you would rather not track AST prepayments and local tax yourself, Kintsugi's sales tax filing software prepares and files Pennsylvania returns on your assigned schedule, including zero returns, and remits payment. Plans start from $75 per filing, with no per-state subscription.
Frequently asked questions
How do I file Pennsylvania sales tax online?
Log in to myPATH at mypath.pa.gov, open your sales, use, and hotel occupancy tax account, choose the period, and report gross sales, net taxable sales, use tax, and any local tax. Then pay electronically and save the confirmation.
Is myPATH free?
Yes. myPATH is free to use. Credit card payments carry a processor fee.
When is Pennsylvania sales tax due?
On the 20th of the month after the period, or August 20 and February 20 for semiannual filers. Weekend and holiday due dates move to the next business day.
Do I have to file if I had no sales?
Yes. Returns are required for every period, whether or not you had taxable transactions.
What is the Pennsylvania vendor discount?
For returns filed and paid on time, the lesser of 1% of the tax collected or $25 for monthly filers, $75 for quarterly filers, and $150 for semiannual filers.
Can I file Pennsylvania sales tax by phone?
TeleFile exists at 1-800-748-8299, but the Department's current guidance limits it to approved taxpayers who cannot use online filing and have submitted a TeleFile Request Form.
Sources
- Pennsylvania Department of Revenue, Sales, Use and Hotel Occupancy Tax
- Pennsylvania Department of Revenue, Retailer's Information (REV-717)
- Pennsylvania Department of Revenue, 2026 Sales, Use, and Hotel Occupancy Tax Due Dates (REV-819)
- Pennsylvania Department of Revenue, Accelerated Sales Tax (AST) Prepayments
- Pennsylvania Department of Revenue, Sales, Use and Hotel Occupancy Tax TeleFile
- Pennsylvania Department of Revenue, Use Tax for Businesses
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