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 THEPRINTER'S GENERALNO. ASSEMBLY OF PENNSYLVANIA HOUSE BILL Session of No.

23003518 2026THE INTRODUCEDGENERAL BYASSEMBLY CEPEDA-FREYTIZ,OF SAMUELSON,PENNSYLVANIA BURGOS,HOUSE HILL-EVANS,BILL HADDOCK,Session GUZMAN,of K.No.

HARRIS,2300 PROBST AND MERSKI, MARCH 20, 2026 REFERREDINTRODUCED TOBY COMMITTEECEPEDA-FREYTIZ, ONSAMUELSON, FINANCE,BURGOS, MARCHHILL-EVANS, 20,D. 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 andandations reportingpenalties," andin remittancesales oversightand authority.oruse mandatorytax, Theproviding Generalfor Assemblymandatory ofreporting theand Commonwealthremittance ofoversight Pennsylvaniaauthority. 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 subjectTO toUTILIZE thisAN section<-- shallAUTHORIZED useSERVICE anPROVIDER authorizedAS serviceREQUIRED providerUNDER untilSUBSECTION the(A) laterIF ofTHE theTAX following:LIABILITY 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.

(d)(E) TheIF departmentTHE mayTAXPAYER assessRESOLVES aAN penaltyUNPAID inTAX theLIABILITY amountWITHIN of<-- tenTHE thousandSIXTY-DAY dollarsPERIOD ($10,000)OF againstTIME aUNDER taxpayerSUBSECTION subject(D), toTHE thisTAXPAYER sectionSHALL thatNO refusesLONGER orBE failsREQUIRED toTO timelyCOMPLY enrollWITH withTHE anREQUIREMENTS authorizedOF serviceTHIS provider.SECTION.

(e)(d) A(F) taxpayerThe subjectdepartment tomay thisassess sectiona maypenalty electin tothe continueamount toof use<-- theten authorizedthousand servicedollars provider($10,000) toagainst reporta andtaxpayer remitsubject theto taxthis undersection thisthat articlerefuses afteror thefails periodto undertimely subsectionenroll (b)with expires.an authorized service provider.

(f)(e) The(G) departmentA shalltaxpayer paysubject forto thethis costssection ofmay anelect authorizedto service<-- providercontinue duringto use the firstauthorized twelveservice monthsprovider ofto areport taxpayer'sand requirementremit tothe usetax anunder authorizedthis servicearticle provider,after and the taxpayerperiod shallunder pay20260HB2300PN3518 for- the2 costs- forsubsection any(b) month(C) afterexpires. 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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