General Information For Rct-111 Page 6
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6RCT-111 – Line-by-Line Instruction
RCT-111-I (10-12)
Page 6 of 6
Page 3 - PA Sales for Resale Exemption Schedule
Complete this schedule if claiming an exemption for PA sales for resale. If the number of exemptions exceeds the space provided, include
additional pages. If additional pages are included, please ensure the original Page 3 contains the grand total from all pages and it must rec-
oncile to Page 5, Column 5, Line 23.
Important - The sales for resale exemption from gross receipts tax is on telecommunication services, including telecommunications
exchange access to interconnect with a local exchange carrier's network and network elements on an unbundled basis. The exemption only
applies to receipts from sales to resellers who are subject to PA gross receipts tax. To claim the exemption, provide the name, sales tax
number, and FEIN of the reseller, along with the amount received by each entity for each of the three tax types. The allowance of the sales
for resale exemption is contingent on the validation of the listed entities subjectivity to PA gross receipts tax.
Note: The presence of a PA sales tax exemption certificate does not qualify in and of itself for the resale exemption.
Page 6 - Credit Schedule - Interstate
Complete this schedule if claiming the interstate credit.
Important - Entities may be entitled to credits against PA tax due if they pay gross receipts tax to other states on messages or services
taxable in Pennsylvania. However, credit may not exceed the tax due. Taxpayers must include copies of tax reports filed with the other states.
Page 7 - Credit Schedule - Mobile
Complete this schedule if claiming the mobile credit.
Important - Entities may be entitled to credits against PA tax due if they pay gross receipts tax to other states on messages or services
taxable in Pennsylvania. However, credit may not exceed the tax due. Taxpayers must include copies of tax reports filed with the other states.
Page 2 - Source of PA Taxable Gross Receipts
Use the Federal Communications Commission (FCC) uniform system of accounts to identify sources of receipts.
Column A: INTRASTATE Gross Receipts
Line 1 through 22
Enter the intrastate gross receipts on the appropriate line. Lines 4, 13 and 22 are not applicable to intrastate taxable gross receipts.
Line 23 - Total
Enter the total of Lines 1 through 22.
Line 24 - Tax
Multiply Line 23 by the appropriate tax rate from the table on Page 2 of the information section.
Line 25 - Tax Credits
Tax credits cannot be taken against intrastate tax.
Line 26 - Tax
Enter the figure from Line 24. Carry to RCT-111 Page 1, Line 1a.
Column B: INTERSTATE Gross Receipts
Line 1 through 22
Enter the interstate gross receipts on the appropriate line. Lines 4, 13 and 22 are not applicable to interstate taxable gross receipts.
Line 23 - Total
Enter the total of Lines 1 through 22.
Line 24 - Tax
Multiply Line 23 by the appropriate tax rate from the table on Page 2 of the information section.
Line 25 - Tax Credits
Enter the figure from Page 6.
Line 26 - Tax (less credits)
Enter the difference of Line 24 minus Line 25. Carry to RCT-111 Page 1, Line 1b.
Column C: MOBILE Gross Receipts
Line 1 through Line 22
Enter the mobile gross receipts on the appropriate line. Line 22 is not applicable to mobile taxable gross receipts.
Line 23 - Total
Enter the total of Lines 1 through 22.
Line 24 - Tax
Multiply Line 23 by the appropriate tax rate from the table on Page 2 of the information section.
Line 25 - Tax Credits
Enter the figure from Page 7.
Line 26 - Tax (less credits)
Enter the difference of Line 24 minus Line 25. Carry the tax to RCT-111 Page 1, Line 1c.
Line 27: Source of Information
Enter the letter associated with the type of annual report used to report gross receipts. (A=FCC, B=PUC, C=Federal Tax)
Line 28: Accounting Method
Enter the letter associated with the type of accounting method used to report gross receipts. If other, explain. (A=Accrual, B=Cash, C=Other)
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