Sales Tax Licenses
All businesses selling products and services subject to sales tax
are required to complete a PA-100, Pennsylvania Enterprise
Registration Form, to obtain a sales tax license, which must be
prominently displayed at the business. Sales tax licenses are
issued free of charge and are renewable every five years.
The Department of Revenue is authorized to issue citations to
anyone who operates a business without a valid and current
sales tax license. Convictions could result in fines of $300 to
$1,500 per offense and/or imprisonment.
A sales tax license may be suspended or revoked for failing to
file tax reports or make payments.