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How is Pennsylvania partnering with Avalara as a Certified Service Provider?

This article applies to:Avalara AvaTax

On July 1, 2019, Pennsylvania will start enforcing its economic nexus law. To encourage sales tax compliance for remote sellers with direct sales in Pennsylvania, the state announced a new program similar to the Streamlined Sales Tax (SST) program. While Pennsylvania is not an SST member state, remote sellers can work with Certified Service Providers (CSP) to receive some of the same cost-savings benefits. Avalara has been chosen as a CSP for this new program.  

If you are a remote seller with sales in Pennsylvania, Avalara can now provide free transaction calculations and returns filing, as well as serve as your personal audit liaison with the state of Pennsylvania.

Note: If you have a physical presence in Pennsylvania, you are not eligible for this program.

Here are the answers to our frequently asked questions about this new program.

How can I join the Pennsylvania CSP program ?

Remote sellers interested in joining the Pennsylvania CSP program can contact their Customer Account Manager, who can provide them an SST Service Quote.  The Certified Service Provider program will be an extension of the SST program. After completing the go live, Avalara will communicate your participation to the state of Pennsylvania, complete setup in your Avalara AvaTax account, and set up your Pennsylvania CSP return in Avalara Returns. 

What is the registration requirement for Pennsylvania CSP?

Pennsylvania requires the completion of REV-1843 - Attestation of Economic Presence Status in Pennsylvania as a prerequisite for participating in the CSP program. Completion of REV-1843 will establish a customer's eligibility for the Pennsylvania CSP program.  This will be completed as part of the go live process.

How does completion of REV-1843 establish eligibility?

The Pennsylvania CSP program is only available to remote sellers with no physical presence in the state. REV-1843 asks remote sellers to attest to their economic presence status in Pennsylvania, affirming that they do not meet any of the criteria for having physical presence in the state. If a customer answers "NO" to the Property, Employees and Contractors, and Other Services questions in Section I of REV-1843, they are eligible to participate. If a customer answers "YES" to any questions in Section I, their business activity in PA will qualify as physical presence and they are ineligible for the Pennsylvania CSP program.

Note: Please refer to Pennsylvania’s SALES AND USE TAX BULLETIN 2011-01 regarding Remote Seller Nexus for additional information related to physical presence. 

"Other Services" under Section 1 of REV-1843 states "Delivering...property in Pennsylvania" qualifies as physical presence. Does this include shipments fulfilled by a common carrier? 

No. "Delivering” is referring to businesses that offer delivery services in the state, or are delivering shipments themselves directly. Delivery by common carrier does not establish a physical presence in Pennsylvania. 

Note: Please refer to Pennsylvania’s SALES AND USE TAX BULLETIN 2011-01 regarding Remote Seller Nexus for additional information related to physical presence. 

If I am already registered to collect tax with Pennsylvania, am I eligible for the program?

Yes. If you are a remote seller with no physical presence in the state of Pennsylvania, Avalara will communicate your participation and registration status to the state of Pennsylvania. As part of the program, Pennsylvania will suspend your current registration and enroll you in the CSP program beginning the 1st of the next month.

If my business stops all business activity in PA that qualifies as physical presence, is there a time limit that needs to pass before they can join the CSP program as a remote seller?

There is no time limit, but remote sellers can only join the program at the start of a filing cycle.

Am I required to collect local taxes in Pennsylvania under the CSP program?

Remote sellers participating in the Pennsylvania CSP program are not required to collect local taxes since their sales are not originating from within the boundaries of the local jurisdictions