Instructions For Form Rct-113a - Gross Receipts Tax Report - Transportation Company printable pdf download

General Information for RCT-113A

RCT-113A-I (1-15)

Page 1 of 4

NEW FOR 2014

The penalty imposed for failure to file timely reports is now a minimum of $500, regardless of the determined tax liability, plus an addition-

al 1 percent of any determined tax liability over $25,000

REMINDER

• All payments of $1,000 or more must be made electronically.

• Use only whole dollars when preparing tax reports.

• Taxpayers may request a 60 day extension to file this report by filing REV 426.

NOTE: The automatic PA extension provided by Act 52 of 2013 to those with valid federal extensions DOES NOT apply to this tax.

• Revenue ID: A corporation’s Revenue ID is a unique, 10-digit number assigned by the department to a taxpayer, separate from

any federally issued identification number(s) or Pennsylvania license number(s).

• RCT-113A is available as a fill-in form on the department’s website at Use ONLY the most current, non-

year-specific tax form and instructions for filing ALL years. If an amended report must be filed, taxpayers must use the most

current, non-year-specific tax form, completing all sections of the form. REV-1175, Schedule AR (explanation for

amending), must be included when filing an amended report.

• One estimated payment coupon (REV-423) and one extension coupon (REV-426) will be used for all specialty taxes. The coupons

and the tax report will no longer be mailed. These forms are available as fill-in documents on the department’s website at

The

REV-423

and

REV-426

coupons

can

filed

electronically

through

e-TIDES

However, electronic filing of the tax report is not available. The report should be completed using the

computer-based fill-in form, printed and submitted by mail to the department. The form can be saved electronically for your records.

Annual Report Checklist: Make sure you include the following to file your annual report properly and completely:

• Negative amounts must be written using a minus sign preceding the number. Do not use parentheses.

• Complete RCT-113A, Gross Receipts Tax Report – Transportation Company

• Copy of the federal income tax return as filed, or a pro-forma return if a report is not required to be filed with the IRS

• Monthly schedule of receipts if the taxpayer is a fiscal filer for federal purposes (this schedule must cover the two fiscal periods which

include the 12 calendar months reflected on this report)

• Detail of reconciliation if total receipts do not equal the amount reported on the federal return

• Detail of any equipment rental income

• Detail of other sources of gross receipts

• Detail of adjustments for PA bad debts

• Detail of PA non-taxable receipts

• Corporate officer’s signature on Page 1 and preparer’s signature and PTIN on Page 2 (if applicable)

Imposition, Base and Rate

Gross receipts tax is imposed on transportation companies that do business in Pennsylvania. The tax applies to gross receipts received for

transportation of passengers, baggage, freight and oil wholly within Pennsylvania. The following transportation companies no longer have a

filing requirement: railroads, repealed in 1995, motor vehicle for hire, repealed in 1998, and natural gas, repealed in 2000. No exemptions

from tax exist for transportation companies; however, the transportation of U.S. mail is tax-exempt. Both lessors and lessees are subject

to tax. If the works are operated by another company, the tax is apportioned with respect to the lease or agreement.

The tax rate for transportation companies includes the Public Utility Realty Tax Act (PURTA) surcharge. For more information, see Section

1101 of the Tax Reform Code of 1971 (72 P.S. § 8101).

Continued on page 2

Instructions For Form Rct-113a - Gross Receipts Tax Report - Transportation Company

Related Articles

Related forms

Related Categories