Quick Answer: You need to get a sales tax permit in Pennsylvania if you have a physical presence or meet economic, affiliate or click-through nexus as determined by the state.
A sales tax permit is a document that authorizes a business to make taxable retail sales and collect sales tax from customers. Other terms for “sales tax permit” are retail license, sales tax license, sales and use tax permit, seller permit, seller's permit, or vendor's license.
In addition, Pennsylvania has traditionally treated website design as a nontaxable service. The new guidance from the Department states that website development is taxable if the website is transferred to the customer. If the developer retains control of the website, the development is not subject to sales tax.
Electronic filing mandate Pennsylvania law requires tax preparers who file 11 or more Corporate Tax Returns (RCT-101) or PA S Corporation/Partnership Information Return (PA-20S/PA-65) for the same tax year to file the returns electronically.
If you're selling goods or services in Pennsylvania, you probably need a sales tax license. Pennsylvania also applies a sales and use tax on digital goods, so even if you're only selling online, you likely need a Pennsylvania sales and use tax license, sometimes also called a seller's permit.
If you are an online seller who prefers to file tax returns and remit Pennsylvania sales tax directly to the Department of Revenue, you need to register for a sales tax license. Visit mypath.pa to complete the Pennsylvania Online Business Tax Registration process.
Business-to-Business (B2B) Business-to-Consumer (B2C) Consumer-to-Consumer (C2C) Consumer-to-Business (C2B)
The 4 Major E-Commerce Business Models Business-To-Consumer (B2C) Business-to-consumer refers to transactions in which a business sells its products or services to consumers. Business-To-Business (B2B) ... Consumer-To-Business (C2B) ... Consumer-To-Consumer (C2C)
Ecommerce is the electronic buying and selling of goods and services, usually via the internet. Businesses can build their own ecommerce website, set up an ecommerce storefront on an established selling site like Amazon, or do it all for a multi-channel approach.
California accounts for the plurality of e-commerce traffic in the US (13.47%), followed by New York (8.14%), Texas (6.63%), Florida (5.58%), and Pennsylvania (5.35%). At the bottom of the list in traffic volume are Vermont (0.24%), Alaska (0.21%), North Dakota (0.19%), South Dakota (0.18%), and Wyoming (0.15%).