Pennsylvania Targets Residents and Merchants for Sales Tax Revenue

Pennsylvania's Department of Revenue issued a Tax Bulletin on Thursday as part of what it called an effort to explain existing sales tax nexus law for remote sellers and to clarify its authority to require ecommerce and other out-of-state sellers with physical presence in Pennsylvania to collect sales tax. The department also said it would begin allowing individuals to self-report use tax on the Pennsylvania personal income tax return beginning in January 2012. In the agency's press statement, Revenue Secretary Dan Meuser said, "Our goal with regard to e-commerce and remote sellers is two-fold. On one hand, we're clarifying