General Information For Rct-112 (Page 4 of 5) in pdf

RCT-112 – Line-by-Line Instruction

RCT-112-I (11-13)

Page 4 of 5

RCT-112 should be completed in the following order:

Step 1 - Complete the taxpayer information section and any applicable questions at the top of Page 1.

Step 2 - Enter the Revenue ID number and other taxpayer information in the designated fields at the top of each page.

Step 3 - Complete Page 4, Source of Gross Receipts.

Step 4 - Complete Page 3, Schedule A (PA Sales for Resale Exemption).

Step 5 - Complete Pages 5 and 6, Schedules B (list of suppliers) and C (list of distributors).

Step 6 - Complete Page 2, Source of Taxable PA Gross Receipts.

Step 7 - Complete Page 1, Tax Liability, Payment and Overpayment sections.

Step 8 - Complete the corporate officer information section, sign and date at the bottom of Page 1.

Step 9 - Complete the preparer information section, sign and date at the bottom of Page 2, if applicable.

Step 10 - Mail the completed report and any supporting schedules to the PA Department of Revenue.

Page 4 - Source of Gross Receipts

Use the FERC uniform system of accounts to identify sources of receipts.

Column A - Total Gross Receipts

Line 1 through Line 28

Enter the total gross receipts on the appropriate line.

Line 29 - Total

Enter the total of Lines 1 through 28. Carry the total from Line 29 to Page 2, Line 31.

Column B - Business Conducted in Other States

Line 1 through Line 28

Enter the gross receipts from business conducted totally outside Pennsylvania on the appropriate line.

Line 29 - Total

Enter the total of Lines 1 through 28. Carry the total from Line 29 to Page 2, Line 32.

Column C - Adjustment for PA Bad Debts

For taxpayers using the Accrual Method of Accounting ONLY

Line 1 through Line 28

Enter the gross receipts adjustment for PA bad debts on the appropriate line. Detail of all adjustments must be provided, including

amount, location of customer and the tax period for which the receipts were originally reported. Adjustment for PA bad debts cannot

reduce taxable receipts to less than zero.

Line 29 - Total

Enter the total of Lines 1 through 28.

Column D - Non-Taxable PA Receipts and PA Sales for Resale

Line 1 through Line 9 (non-taxable)

Enter the PA non-taxable receipts on the appropriate line. Detail of all non-taxable receipts must be provided.

Line 15 - Sales for Resale

Enter the total PA sales for resale exemption from Page 3.

Line 16 through Line 28 (non-taxable)

Enter the PA non-taxable receipts on the appropriate line. Detail of all non-taxable receipts must be provided.

Line 29 - Total

Enter the total of Lines 1 through 28. Carry the sum of Line 29, Columns C and D to Page 2, Line 34.

Page 3 - Schedule A - Sales for Resale Exemption

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 includes the grand total from all pages and it must rec-

oncile to Page 4, Column D, Line 15.

Important - The sales for resale 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 from each reseller.

The allowance of the sales for resale exemption is contingent on the validation of the listed entities subjectivity to the PA gross receipts tax.

Important - The sales for resale exemption does not apply to receipts from sales to municipality-owned or municipality-operated public

utilities. Municipality-owned or municipality-operated public utilities or public utility services furnished by any municipality are exempt from

the gross receipts tax to the extent that gross receipts are derived from the sales of electric energy inside the limits of the municipality own-

ing or operating the public utility or furnishing the public utility service.

Note: The presence of a PA sales tax exemption certificate does not qualify in and of itself for the resale exemption.

General Information For Rct-112 Page 4

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