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Imposition, Base and Rate

maintaining a market for the sale of

universal service and energy conserva-

Gross receipts tax is imposed on electric

electric energy. The tax applies to retail

tion charges; and any other receipts

light companies, water power companies

sales of electric generation, transmis-

considered sales of electric energy. Re-

and hydro-electric companies, including

sion and distribution; supply of electric

tail sales of electric generation occur at

electric distribution companies and

energy; dispatching and customer

the retail customers’ meters. For more

electric generation suppliers that do

services;

competitive

transition

information, see Section 1101 of the Tax

business in Pennsylvania establishing or

charges, intangible transition charges;

Reform Code of 1971 (72 P.S. § 8101).

THE TAX RATES ARE AS FOLLOWS:

Tax Period

Rate

Revenue Neutral Reconciliation (RNR)

PURTA Surcharge

Total Tax Rate

12/31/2017

44 mills

15 mills

0.0 mills

59.0 mills (0.0590)

12/31/2016

44 mills

15 mills

0.0 mills

59.0 mills (0.0590)

12/31/2015

44 mills

15 mills

0.0 mills

59.0 mills (0.0590)

12/31/2014

44 mills

15 mills

0.0 mills

59.0 mills (0.0590)

12/31/2013

44 mills

15 mills

0.0 mills

59.0 mills (0.0590)

Revenue ID, Federal Employer

for additional information) is to be sent

and include Schedule AR, REV-1175,

Identification Number (FEIN),

to the preparer’s address. If “Y” is

with the report.

Parent Corporation FEIN, Name

entered, the address recorded on Page

First Report

and Address

2 will be used.

Enter “Y” in the block on Page 1 if this

The Revenue ID number, FEIN, name

Amended Report

is the taxpayer’s first PA gross receipts

and complete mailing address must be

Enter “Y” in the block on Page 1 if you

tax filing.

provided. If the taxpayer is a subsidiary

are filing an amended report to add,

of a corporation, the parent corporation’s

Electronic Payment

delete or adjust information. Provide

FEIN must be provided. Also provide the

Enter “Y” in the block on Page 1 if the

documentation to support all changes

telephone number and email address of

taxpayer has made any electronic

being made. An amended report should

the taxpayer.

payments using e-TIDES.

only be filed if an original report was

Tax Year

filed previously for the same period.

•

Final Report

Enter month, day and year (MMDD

An amended report must be filed within

Enter “Y” in the block on Page 1 if

YYYY) for the tax year beginning and

three years of the filed date of the

this report will be the final report

enter year (YY) for the tax year end.

original report. The department may

filed with the department. Indicate

Report Due Date

adjust the tax originally reported based

the effective date of the event as

This report is due March 15 for the

on information from the amended

MMDDYYYY.

•

preceding year ended Dec. 31. If March

report. The taxpayer must consent to

Include a copy of your PUC and/or

15 falls on a Saturday, Sunday or

extend the assessment period.

FERC cancellation notice.

holiday, the report is due the next

•

If the amended report is timely filed and

business day. The penalty imposed for

Include a copy of the regulatory

the taxpayer consented to extend the

failure to file timely reports is now a

authority’s approval of the merger,

assessment period, the time period in

minimum of $500, regardless of the

dissolution, plan of reorganization

which to assess tax will be the greater

determined

tax

liability,

plus

of three years from the filed date of the

and/or articles of merger.

•

additional 1 percent of any determined

original report or one year from the filed

tax liability over $25,000.

Provide the Revenue ID and FEIN of

date of the amended report.

the surviving entity, if applicable.

Address Change

Regardless of the tax year being

Enter “Y” in the block on Page 1 if the

Corporate Officer Information

amended, taxpayers must use the most

address of the corporation has changed

A corporate officer must sign and date

current non-year-specific tax form,

from prior tax periods. The current

the tax report. The signature must be

completing all sections of the report.

mailing address should be reflected on

original; photocopies or faxes will not be

This includes those sections originally

the report.

accepted. Print the first and last name,

filed and those sections being amended.

title, Social Security number, telephone

Correspondence to Preparer

All tax liabilities should be recorded on

number and email address of the

Enter “Y” in the block on Page 1 if all

Page 1. Taxpayers must check the

correspondence (notices and requests

Amended Report check box on Page 1

corporate officer.

RCT-112

Instructions For Rct-112 - Gross Receipts Tax (Grt) Report - Electric, Hydro-Electric And Water Power Companies - Pennsylvania Department Of Revenue Page 2

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