HB 2300 — An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, in sales and use tax, providing for mandatory reporting and remittance oversight authority.

PRIOR PRINTER'S NO.

3035 PRINTER'STHE NO.GENERAL ASSEMBLY OF PENNSYLVANIA HOUSE BILL Session of No.

35182300 THE2026 GENERALINTRODUCED ASSEMBLYBY OFCEPEDA-FREYTIZ, PENNSYLVANIASAMUELSON, HOUSEBURGOS, BILLHILL-EVANS, SessionHADDOCK, ofGUZMAN, No.K.

2300HARRIS, PROBST AND MERSKI, MARCH 20, 2026 INTRODUCEDREFERRED BYTO CEPEDA-FREYTIZ,COMMITTEE SAMUELSON,ON BURGOS,FINANCE, HILL-EVANS,MARCH D.20, 2026 AN ACT Ameact relating to tax reform and State taxation by codifying and enumerating certain subjects of taxation and imposing taxes thereon;

WILLIAMS, MAYES AND T.

DAVIS, MARCH 20, 2026KER, SANCHEZ, AS AMENDED ON SECOND CONSIDERATION, HOUSE OF REPRESENTATIVES, JUNE 3, 2026 AN ACT Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An act relating to tax reform and State taxation by codifying and enumerating certain subjects of taxation and imposing taxes thereon;

conferring powers and imposing duties upon the Department of Revenue, certain employers, fiduciaries, individuals, persons, corporations and other entities;

prescribing crimes, offenses andationsand penalties,"reporting inand salesremittance andoversight useauthority.or tax,mandatory providingThe forGeneral mandatoryAssembly reportingof andthe remittanceCommonwealth oversightof authority.Pennsylvania hereby enacts as follows:

The General Assembly of the Commonwealth of Pennsylvania hereby enacts as follows:

(B)(b) THE DEPARTMENT MAY NOT REQUIRE A TAXPAYERtaxpayer TOsubject UTILIZEto ANthis <--section AUTHORIZEDshall SERVICEuse PROVIDERan ASauthorized REQUIREDservice UNDERprovider SUBSECTIONuntil (A)the IFlater THEof TAXthe LIABILITYfollowing: IN QUESTION IS CURRENTLY SUBJECT TO APPEAL UNDER ARTICLE XXVII.

(b) (C) A taxpayer subject to this section shall use an <-- authorized service provider until the later of the following:

(c) (D) A taxpayer subject to this section shall, not later <-- than forty-five SIXTY days after the date of notice from the <-- department under this section, acquire service from an authorized service provider.

(E)(d) IFThe THEdepartment TAXPAYERmay RESOLVESassess ANa UNPAIDpenalty TAXin LIABILITYthe WITHINamount <--of THEten SIXTY-DAYthousand PERIODdollars OF($10,000) TIMEagainst UNDERa SUBSECTIONtaxpayer (D),subject THEto TAXPAYERthis SHALLsection NOthat LONGERrefuses BEor REQUIREDfails TOto COMPLYtimely WITHenroll THEwith REQUIREMENTSan OFauthorized THISservice SECTION.provider.

(d)(e) (F)A Thetaxpayer departmentsubject mayto assessthis asection penaltymay inelect theto amountcontinue ofto <--use tenthe thousandauthorized dollarsservice ($10,000)provider against a taxpayer subject to thisreport sectionand thatremit refusesthe ortax failsunder tothis timelyarticle enrollafter withthe anperiod authorizedunder servicesubsection provider.(b) expires.

(e)(f) (G)The Adepartment taxpayershall subjectpay tofor thisthe sectioncosts mayof electan toauthorized <--service continueprovider toduring use the authorizedfirst servicetwelve providermonths toof reporta andtaxpayer's remitrequirement theto taxuse underan thisauthorized articleservice afterprovider, and the periodtaxpayer undershall 20260HB2300PN3518pay -for 2the -costs subsectionfor (b)any (C)month expires.after that period.

<-- (f) (H) The department shall pay for the costs of an <-- authorized service provider during the first twelve months of a taxpayer's requirement to use an authorized service provider, and the taxpayer shall pay for the costs for any month after that period.

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