PA HB1551

Amends Section 253(b) of Pennsylvania's Tax Reform Code of 1971 to establish new documentation requirements for sales and use tax refund petitions filed with the Department of Revenue

Requires refund petitions to include the specific basis for the claim, an appeal schedule in department-required format, proof of tax payment, and supporting evidence

Mandates that petitions involving 250 or more transactions submit the appeal schedule as a detailed electronic sortable spreadsheet listing all transactions at issue

Allows the department to dismiss petitions with prejudice if taxpayers fail to provide required information within 30 days of filing

Prohibits taxpayers from filing multiple refund petitions covering the same tax periods; takes effect immediately upon enactment