Filing your Pennsylvania sales tax return is simple with the state’s online system. You can file and pay directly through the myPATH portal, as long as your business is registered to collect and remit sales tax.
This guide walks you through the step-by-step process of filing online so you can submit returns on time, avoid penalties, and stay compliant with Pennsylvania’s sales tax rules.
What You Need Before Filing
Before filing your sales tax return, you must prepare specific records to ensure your report is accurate. Here are the standard documents required to file a sales tax return in Pennsylvania.
- Pennsylvania Taxpayer Account Number (Sales Tax Permit) – You’re required to provide your Pennsylvania sales and use tax (SUT) account number to file your sales tax return. Once your registration with the Commonwealth of Pennsylvania Department of Revenue (DOR) is approved, you should receive this documentation via mail. This number can be found on your Pennsylvania Sales Tax Permit document.
- myPATH Account Log-in Details – The primary way to file your Pennsylvania sales tax return online is by logging onto your myPATH account. To access the site, ensure you have your log-in credentials ready (e.g., your username and password).
- Total Sales – Gather your total revenue during the filing period. This includes all sales, whether they’re taxable or not. Even if you currently have no sales records, you’re still required to file a return.
- Taxable Sales – Compile the total taxable sales your business made within the filing period.
- Taxable Purchases – Verify the total amount of taxable purchases your business spent within the filing period. This applies to both in-state and out-of-state transactions.
- Local Sales Tax Report – Pennsylvania has local sales tax in only two jurisdictions (Allegheny County and Philadelphia). If you make taxable sales in these areas, you must keep track of those sales, as the local tax collected is reported and remitted as part of your main Pennsylvania Sales and Use Tax return via myPATH.
- Bank Account and Routing Number – Select which bank account you want to use for paying the due taxes in your report. Prepare your bank details and routing number ahead of time.
Step-by-Step: How to File Pennsylvania Sales Tax Online
The Pennsylvania Sales and Use Tax Return (PA-3) is submitted exclusively through the official myPATH platform. Step 1. Go to the Pennsylvania Department of Revenue – myPATH website. Step 2. Enter your Account Credentials: Log in using your username and password. Check your shared email/phone number and enter the OTP when applicable. Step 3. Prepare your Ecommerce Sales Tax Data (e.g., Taxes Report from Shopify). Step 4. Select the applicable options for your filing, then click Next to continue.
Step 5. Enter the Gross Sales and Net Taxable Sales amounts. The other fields will automatically calculate or populate based on your entries. Once done, click Next.
Step 6. Review all balances carefully to ensure accuracy, then click Next.
Step 7. Choose the bank account you want to use for payment and schedule the payment date.
Step 8. Finally, click Submit to complete the process.
Step 9. Save the confirmation in your preferred location for recordkeeping purposes. Keeping online records using Google Drive is a common option.
Helpful tip: If the filing process is interrupted by internet issues, website downtime, or other disruptions. You can always click on “Save and Submit Later” to avoid losing your progress.
Due Dates
The fixed deadline for filing the Pennsylvania Sales and Use Tax Return (PA-3) is the 20th day of the month following the close of the reporting period. The filing frequency depends on the tax liability determined by the Department of Revenue, typically based on the tax liability from the previous year’s third quarter.
| FREQUENCY | REQUIREMENT | REPORTING PERIOD | DUE DATE |
| Monthly | tax liability is $600 or more | Monthly | 20th day of the month following the reporting period |
| Quarterly | tax liability is greater than $75 but less than $600 per quarter, for new businesses |
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| Semiannually | Tax liability is $75 or less annually |
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Due Date Filing Extension
Pennsylvania allows taxpayers to request an extension to file the return documentation by contacting the Department of Revenue or following guidance on the myPATH portal. Such an extension is generally not a standard, automatic process for the periodic sales tax return. Crucially, this extension applies only to the filing of the return, not to the payment of the tax liability. The tax due must be accurately estimated and remitted by the original 20th-day deadline to avoid immediate failure-to-pay penalties and interest charges.Timely Filing Discount
Some states offer businesses a discount for the timely collection, filing, and remittance of sales tax. In Pennsylvania, the discount vendors receive for on-time filings and payments has been capped. Monthly filers can get the lower of $25 or 1% of the tax they collect. Quarterly filers can get up to $75 or 1% of their collected tax. And for those filing every six months, the limit is $150 or 1% of the tax collected. This caps the annual discount at $300 for on-time submissions.Filing Amended Returns
Pennsylvania allows taxpayers to correct an inaccurate return (Type “O – Original return”) using the myPATH system. To file an amended return:- Log in to myPATH.
- Select the relevant tax period.
- Specify the Return Type as “A – Amended return”.
Refunds
Claims for a refund or recovery of overpaid Sales and Use Tax (SUT), especially those resulting from disputed DOR determinations, are typically initiated by filing a petition with the Board of Appeals (BOA). If the BOA denies the claim, the decision can then be appealed to the Board of Finance & Revenue (BF&R). This formal administrative appeal process begins with the BOA and requires significant supporting documentation, including the necessary Petition Form (REV-65) and the REV-39 Appeal Schedule.Filing Zero Returns in Pennsylvania
Pennsylvania enforces a strict mandatory filing rule for all registered holders of a Sales, Use, and Hotel Occupancy Tax Retail Tax License. This means that every business must file a return for every designated reporting period, even if the business recorded zero taxable transactions or zero gross sales.Other Filing Methods in Pennsylvania
If you’re having difficulties filing your Pennsylvania sales tax return online, you can try other options.- File with TaxHero – Let expert accountants in TaxHero prepare your sales tax returns for you. We’ll take everything off your hands so that you can spend your time more efficiently managing your business.
- File by Phone using TeleFile – This is a phone-based service offering a fast and secure way to file tax returns and remit payments by calling the service. To use TeleFile, taxpayers must first submit a TeleFile Request Form to the Department of Revenue for approval, typically citing an inability to use online filing options. Filers must have their 8-digit Sales Tax Account ID, gross sales, net taxable sales, and segregated local tax amounts ready to input via phone.