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Step 7 - Complete Page 1, Lines 1

Adjustment for PA bad debts cannot re-

owned or municipality-operated public

duce taxable receipts to less than zero.

through 10.

utilities. Municipality-owned or munici-

pality-operated public utilities or public

Line 29 - Total

Step 8 - Complete the corporate officer

utility services furnished by any munic-

Enter the total of Lines 1 through 28.

information section, sign and date at

ipality are exempt from the gross

the bottom of Page 1.

receipts tax to the extent that gross

Column D

Step 9 - Complete the preparer infor-

receipts are derived from the sales of

mation section, sign and date at the

electric energy inside the limits of the

Non-Taxable PA Receipts and PA

bottom of Page 2, if applicable.

municipality owning or operating the

Sales for Resale

public utility or furnishing the public

Step 10 - Mail the completed report

Line 1 through Line 9 (non-taxable)

utility service.

and any supporting schedules to the PA

Enter the PA non-taxable receipts on

Department of Revenue.

NOTE: The presence of a PA sales

the appropriate line. Detail of all non-

tax exemption certificate does not

taxable receipts must be provided.

PAGE 4

qualify in and of itself for the resale

Line 15 - Sales for Resale

exemption.

Enter the total PA sales for resale

SOURCE OF GROSS RECEIPTS

exemption from Page 3.

Use the FERC uniform system of

PAGE 5

accounts to identify sources of receipts.

Line 16 through Line 28 (non-tax-

SCHEDULE B - ELECTRICAL

able)

Column A

DISTRIBUTORS

Enter the PA non-taxable receipts on

Distributors of electricity must complete

the appropriate line. Detail of all non-

Total Gross Receipts Everywhere

this schedule providing the name, FEIN,

taxable receipts must be provided.

DUNS number and PA PUC-A number of

Line 1 through Line 28

Line 29 - Total

each electric supplier for which the tax-

Enter the total gross receipts on the

Enter the total of Lines 1 through 28.

payer distributes electricity. The amount

appropriate line.

Carry the sum of Line 29, Columns C

billed and kilowatt hours delivered for

and D to Page 2, Line 34.

Line 29 - Total

each supplier must also be provided.

Enter the total of Lines 1 through 28.

PAGE 3

Carry the total from Line 29 to Page 2,

PAGE 6

Line 31.

SCHEDULE A - SALES FOR RESALE

SCHEDULE C - ELECTRICAL

EXEMPTION

Column B

SUPPLIERS

Suppliers of electricity must complete

Complete this schedule if claiming an

Receipts From Business Conducted

this schedule providing the name, FEIN,

exemption for PA sales for resale. If the

in Other States

DUNS number and PA PUC-A number of

number of exemptions exceeds 34

each of the taxpayer’s electric distribu-

resellers, include additional pages of this

Line 1 through Line 28

tors. The amount billed and kilowatt

schedule. If additional pages are

Enter the gross receipts from business

hours delivered for the taxpayer by

needed, the first Page 3 must include

conducted totally outside Pennsylvania

each distributor must also be provided.

the grand total from all Page 3(s) and it

on the appropriate line.

must reconcile to Page 4, Column D,

Line 29 - Total

PAGE 2

Line 15.

Enter the total of Lines 1 through 28.

IMPORTANT:

The

sales

for

SOURCE OF PA TAXABLE GROSS

Carry the total from Line 29 to Page 2,

resale exemption only applies to

RECEIPTS

Line 32.

receipts from sales to resellers who are

Use the FERC uniform system of

subject to PA gross receipts tax. To

Column C

accounts to identify sources of receipts.

claim the exemption, provide the name,

Line 1 through Line 28

sales tax number and FEIN of the re-

Adjustment for PA Bad Debts

Total taxable PA receipts should be

seller, along with the amount received

For taxpayers using the Accrual Method

calculated from Page 4, Column A minus

from each reseller.

of Accounting ONLY

Columns B, C and D. Enter the total

The allowance of the sales for resale ex-

Line 1 through Line 28

taxable PA receipts on the appropriate

emption is contingent on the validation

Enter the gross receipts adjustment for

line. The greyed areas should be left

of the listed entities subjectivity to the

PA bad debts on the appropriate line.

blank; these items are non-taxable.

PA gross receipts tax.

Detail of all adjustments must be

Enter non-exempt (or taxable) Sales for

provided, including amount, location of

IMPORTANT:

The

sales

for

Resale on Line 15. Do not include

customer and the tax period for which

exempt Sales for Resale reported on

resale exemption does not apply

the receipts were originally reported.

to receipts from sales to municipality-

Schedule A (page 3) on Line 15.

RCT-112

Instructions For Rct-112 - Gross Receipts Tax (Grt) Report - Electric, Hydro-Electric And Water Power Companies - Pennsylvania Department Of Revenue Page 4

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