Form Pa-1 - Use Tax Return

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BUREAU OF BUSINESS TRUST FUND TAXES
PO BOX 280437
HARRISBURG PA 17128-0437
PA-1 (09-14)
PA-1 USE TAX RETURN AND INSTRUCTIONS
IMPORTANT: This return should only be used by individuals and businesses without Pennsylvania sales tax licenses. Use of this form
by registered sales tax account holders will result in non-filer notifications, and this form cannot be used as a replacement for the
Sales Tax Return.
WHAT IS USE TAX? Use tax is the 6 percent tax due on the purchase of items or services subject to Pennsylvania sales tax, when sales tax
is not charged by and paid directly to the seller. Purchases made over the Internet, through toll-free numbers (800, 888, 866 and 877), from
mail order catalogs and from out-of-state locations are examples of purchases subject to use tax when sales tax is not paid. An additional
1 percent local use tax applies to items purchased or used in Allegheny County; 2 percent local tax applies to items purchased or used in
Philadelphia.
INSTRUCTIONS FOR COMPLETING THE PA-1 USE TAX RETURN:
Check the box for the kind of Entity ID you are providing (Employer Identification Number or Social Security number), then enter that number
in the boxes provided for Entity ID. Enter the period ending date in the boxes provided. The period ending date is the last day of the month
following the month of purchase. Print the business or individual name, street address, city, state and ZIP code.
Make check or money order payable to the PA Department of Revenue. Do not send cash.
Sign, date and provide a daytime telephone number and title at the bottom of the return, then send the return and payment to: PA Department
of Revenue, PO Box 280437, Harrisburg, PA 17128-0437.
Line Instructions:
Line 1. Enter the total dollar value of items or services subject to use tax.
Line 2. Calculate and enter 6 percent use tax (0.06 X Line 1). Use Columns 2 and 3 as appropriate. For items purchased or used in
Philadelphia calculate and enter 2 percent local tax (0.02 X Line 1). For items purchased or used in Allegheny County, calculate and
enter 1 percent local tax (0.01 X Line 1).
Line 3. Enter the amount of any sales or use tax paid to another jurisdiction, and enclose with your return copies of invoice(s) showing tax
paid.
Line 4. Subtract Line 3 from Line 2 and enter the result.
Line 5. If submitting return and payment late, calculate penalty using the Penalty and Interest Calculator available at
Line 6. Calculate interest using the calculator referenced in Line 5 instructions.
Line 7. Add Lines 4, 5 and 6 in each of Columns 1, 2 and 3.
Total Payment: Add Line 7 in Columns 1, 2 and 3 and enter total. Remit this amount with the return.
Anyone who willfully fails or refuses to file a complete and accurate return and/or fails or refuses to remit and pay all tax due may be
subject to criminal prosecution.
!
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Check Entity Type
Entity ID
PERIOD ENDING DATE (MMDDYYYY)
USE TAX RETURN
o
o
PA-1 (09-14)
EIN
SSN
Column 1 PA STATE TAX 6%
Column 2 PHILADELPHIA TAX 2%
Column 3 ALLEGHENY TAX 1%
1. Dollar Value of
s
s
s
Business or Individual Name (Last, First, M.)
Taxable Items
l
l
l
s
s
s
2.
Use Tax
l
l
l
Street Address
s
s
s
3.
Tax Paid
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l
l
s
s
s
4.
Tax Due
l
l
l
City
s
s
s
5.
Penalty
l
l
l
s
s
s
State
ZIP Code
6.
Interest
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l
l
s
s
s
7.
Total Due
l
l
l
$
Total Payment
s
s
l
I certify this return is, to the best of my knowledge and belief, a full, true and correct disclosure of all taxes and fees incurred during the period indicated on this return.
DATE
DAYTIME TELEPHONE
EXT.
SIGNATURE
TITLE
(
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