Tag Archives: Pennsylvania sales tax

Multistate Tax Alert: Pennsylvania’s clarification of sales tax nexus standards spells more trouble for remote sellers

As we have discussed in prior Alerts, the remote seller industry is under attack by many states in an effort to force these businesses to collect sales tax in spite of their federal constitutional protections. Remote sellers include businesses that sell goods and services over the Internet or through catalogs.

The Pennsylvania Department of Revenue (DOR) was the latest state to join this battle when it recently released Sales and Use Tax Bulletin 2011-01 (The Bulletin) which adopts an aggressive “click-through” nexus standard and clarifies when a remote seller of property would be required by DOR to collect Pennsylvania sales tax. 

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