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Pennsylvania sales tax notices

Got a letter from the Pennsylvania Department of Revenue? Find it below to see what it means, why businesses usually receive it, and what to do next.

Sources checked

Tax authority

Pennsylvania Department of Revenue (opens in a new tab)

Official notice guide (opens in a new tab)

Disagree with a notice?

File a petition for reassessment with the Board of Appeals, online through the Online Petition Center or by mail. List the tax type and periods, the amount you say was wrongly assessed, and why. If you disagree with the Board's order, you can appeal to the Board of Finance and Revenue.

Deadline: Within 60 days after the mailing date of the Notice of Assessment for most tax types, including sales tax (90 days for Article III taxes such as personal income tax).

Source: Pennsylvania Department of Revenue (opens in a new tab)

Failure to file

The authority has no return on record for a period it expects one, often because an account is open but filings stopped.

Failure to file

Notice of Delinquency

Sent when a business did not file a sales tax return (PA-3) or filed without the required payment. Returns are required every period, even with no tax due.

Why you got it

  • A PA-3 sales tax return was not filed
  • A return was filed without payment

What to do

  1. Check which periods are listed; if you already filed, closed the business or cannot pay, call the Delinquent Call Center at 717-783-8434
  2. File any missing PA-3 returns (required even with no tax due) and pay the amount due within 15 days
  3. Penalty relief goes through a Board of Appeals petition, where you can include a Request for Compromise (DBA-10); an assessment or a refund petition starts that process
  4. Send a REV-677 power of attorney if a representative will respond

Before you pay penalties: check whether you can ask for them to be waived, and what the state needs paid first. How to ask

Response window: Pay in full within 15 days.

Source: Paying Delinquent Sales Tax (opens in a new tab)

Balance due

A bill for tax, penalty, or interest the authority says is unpaid.

Balance due

Billing Notice

A notice that you owe tax on your account.

Why you got it

  • Tax owed on a filed return or account period

What to do

  1. Check the bill against your returns; if you already paid, send copies of canceled checks
  2. If you disagree, respond with supporting documents through myPATH Respond to a Letter within 30 days
  3. Otherwise pay through myPATH or by mail with the voucher

Before you pay penalties: check whether you can ask for them to be waived, and what the state needs paid first. How to ask

Response window: 30 days to respond.

Source: Understanding Your Notice (opens in a new tab)

Assessment

A proposed or final determination of tax owed, sometimes estimated when returns were never filed.

Assessment

Notice of Assessment

The Department's formal assessment of tax due. It states the appeal deadline, and you must petition by then to protect your rights.

Why you got it

  • An audit or review found tax due

What to do

  1. Check the notice and Form REV-1799A for your exact deadline (60 days from mailing for sales tax)
  2. If you disagree with the tax, penalty or interest, file a petition for reassessment with the Board of Appeals before the deadline
  3. Consider including a Request for Compromise (DBA-10) with specific proposed relief on tax, penalty and interest; requests for 100% relief or based only on hardship are not accepted

Before you pay penalties: check whether you can ask for them to be waived, and what the state needs paid first. How to ask

Response window: Petition within 60 days after the mailing date for sales tax (most tax types).

Source: Technical Provisions and Q&A (Board of Appeals) (opens in a new tab)

Audit

A request for records or notice that the authority is examining your returns.

Audit

Request for Information Notice

The Department has a question about a return or needs more information or documents.

Why you got it

  • Information on a return needs support or clarification

What to do

  1. Send the requested information and copies of documents
  2. Use myPATH Respond to a Letter unless the notice gives another address

Response window: 90 days to respond unless the notice states otherwise.

Source: Understanding Your Notice (opens in a new tab)

Collections

Enforcement on unpaid balances, such as liens, levies, warrants, or referral to a collection agency.

Collections

Tax lien

The Department files a lien with the county Prothonotary when a business has unpaid delinquent taxes, including sales and use tax. It is a public record.

Why you got it

  • Unpaid delinquent state taxes

What to do

  1. Resolve the liability, for example through Pay Off a Lien in myPATH or a lien payoff request
  2. Keep the lien satisfaction notice to send to credit bureaus

Before you pay penalties: check whether you can ask for them to be waived, and what the state needs paid first. How to ask

Source: PA Tax Liens (opens in a new tab)

Ask for penalty relief

Penalties on a Pennsylvania notice aren't always final. You can ask for them to be waived. Follow the steps below, including anything the state requires you to file or pay before it reviews the request.

Request for Compromise with a Board of Appeals petition

DBA-10, Request for Compromise
  1. File all required returns first; the Board will not compromise if no Pennsylvania returns were filed
  2. File a petition with the Board of Appeals (Online Petition Center) by the deadline on your Notice of Assessment, or a refund petition if you already paid
  3. Submit Form DBA-10 with the petition, stating the specific relief you propose on tax, penalty and interest

What qualifies: Doubt as to liability or promotion of effective tax administration; requests for 100% relief or based only on financial hardship are not eligible

Interest: The Board of Appeals can consent to a compromise of tax, interest, penalty, or additions.

Source: Request for Compromise (Board of Appeals) (opens in a new tab)

Before you respond

  • Check the date on the notice. Response windows usually run from that date, not the day you open it.
  • Match the account number and filing period to your own records before paying or disputing.
  • If returns are missing, filing the actual returns usually replaces an estimated bill. Confirm how on the notice or with the authority.
  • Ask about penalty relief before paying penalties, and check what must be paid with the request. See how
  • Keep a copy of the notice and everything you send back.

This page is general information, not tax or legal advice. Notice names and procedures change, so always follow the instructions on your notice and the official sources linked above.

Need the rates, nexus thresholds and filing rules? Read the Pennsylvania sales tax guide.

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