PA HB2300

Department of Revenue may require taxpayers to use an authorized service provider for sales tax reporting and remittance if they have a delinquent balance over $5,000 with a filed lien, or three consecutive non-filed returns

Taxpayers must enroll with an authorized service provider within 45 days of department notice and continue using the provider for at least one year or six months after all delinquencies are paid, whichever is later

Failure to timely enroll with an authorized service provider may result in a $10,000 penalty

Department of Revenue will pay the service provider costs for the first 12 months (one-time benefit per taxpayer), after which the taxpayer assumes payment responsibility

Act takes effect 60 days after enactment