Pennsylvania Code Title 61 - REVENUE
Here’s a well-structured overview of Title 61 – REVENUE in the Pennsylvania Code, which governs state taxation and related financial processes:
📂 Title 61 – Major Parts & Subparts
Part I: Department of Revenue
Subpart A – General Provisions
Chapters 1–11 cover: foundational definitions and operations, interest on tax, EFT payments, tax amnesty programs, enforcement, administrative appeals, and organ/bone marrow donor tax credit. (pacodeandbulletin.gov)
Chapter 3 defines revenue rulings, policy statements, and private letter rulings. (pacodeandbulletin.gov)
Subpart B – General Fund Revenues
Article II – Sales & Use Tax (Ch. 31–36):
Chapter 31: Imposition of sales/use taxes
Chapter 32: Exemptions (e.g., resale, motor vehicle, nonprofit) – misuse may lead to misdemeanors/fines. (pacodeandbulletin.gov, pacodeandbulletin.gov)
Chapter 34: Registration, recordkeeping returns, including licensing requirements (licenses must be displayed; failure is a summary offense—$100–$300 fine or 5–30 days jail).
Chapter 35–36: Examinations, assessments, appeals procedures
Chapter 38: Hotel occupancy tax (state 6% + 1% local in major counties).
Additional topics: manufacturing exemptions, utility taxes, contractor duties, food/beverage taxation
Article V – Personal Income Tax (Ch. 101–123)
Chapter 101 covers detailed general provisions, including definitions of residence/domicile for tax purposes (e.g., 183‑day rule, domicile criteria). (pacodeandbulletin.gov)
Chapter 121: Final and amended returns, filing obligations, penalties, and use of SSNs. (pacodeandbulletin.gov)
Article VI – Corporation Taxes (Ch. 151–162)
Chapter 153 – Corporate Net Income Tax: Defines net‑loss carryover rules, treatment of “S” corporations and changes in ownership limitations. (pacodeandbulletin.gov, pacodeandbulletin.gov)
Other subparts within Part I include:
Parimutuel collections
Liquor taxes
Real estate transfer, inheritance, and related property taxes
Local and school district taxes
Parts II–V and Beyond
Part II – Auditor General (Chapter 501+)
Part III – State Tax Equalization Board (Ch. 601+)
Part IV – Board of Finance & Revenue (Ch. 701–703) – e.g., reviews petitions within set timeframes. (pacodeandbulletin.gov, pacodeandbulletin.gov, regulations.justia.com, pacodeandbulletin.gov)
Part V – State Lotteries (Ch. 801+) – admin rules by Secretary of Revenue. (pacodeandbulletin.gov)
Additional Parts cover gaming, treasury, and small games of chance.
🎯 Select Key Topics
💼 Sales & Use Tax
General presumption that all retail sales/services are taxable. (regulations.justia.com, pacodeandbulletin.gov)
Chapter 9.3 enumerates taxable services—e.g., lobbying, secretarial, lawn care, computer programming. (law.cornell.edu)
🏨 Hotel Occupancy Tax
State rate is 6%, plus local 1% in Philadelphia and Allegheny County. (revenue-pa.custhelp.com)
🏠 Personal Income Tax Residence Rules
Definitions and guidelines for domiciled and non‑domiciled individuals; 183-day test applies. (pacodeandbulletin.gov)
📈 Corporate Net Income Tax
Net operating loss carryover periods defined by year; Pennsylvania S corp treatment and limitations apply. (pacodeandbulletin.gov)
📄 Appeals & Dispute Resolution
Board of Finance & Revenue hears appeals from Department decisions, with specific filing deadlines and final action timelines. (pacodeandbulletin.gov)
✅ At-a-Glance Table
Area
Coverage
General Admin
Licensing, recordkeeping, enforcement, tax amnesty
Sales Tax
Imposition, exemptions, service taxation, appeals
Income Tax
Definitions, filing, residency, returns, enforcement
Corp Tax
Net income, loss carryover, S corporation rules
Appeals
Petition processes and board procedures
Lotteries & Gaming
Lottery administration and rules
✨ Need More Details?
Want exact text (e.g., § 61–34.1 licensing requirements or § 153.21 business apportionment)?
Need forms, filing instructions, exemption certificate templates?
RELATED Blog
0 comments