What's New
NEW PAYROLL TAX INFORMATION
We have updated payroll tax information on our site. See the Automobile Lease Value Inclusion Amount Table - 2009 and the Fringe Benefits Compensation Value for Employer-Provided Auto 2009 (Excel Spreadsheet).~~~~~~~
NEW I-9 FORM RELEASED
The Department of Homeland Security (DHS) U.S. Citizen and Immigration Services released its new version of the Form I-9, Employment Eligibility Verification, so make sure to update your records. The new expiration date in the top right-hand corner reflects 6/30/09.
Please note, that the DHS announced January 30, 2009 that it is postponing the proposed February 2, 2009 effective date of the new Form to April 3, 2009. Until then, employers should continue to use the prior version of Form I-9 with the annotation "Form I-9 (Rev. 06/05/07) N" on the bottom right-hand corner and the expiration date of June 30, 2009.
What Is the Purpose of This Form and When Should It Be Used?
The purpose of this form is to document that each new employee (both citizen and non-citizen) hired after
November 6, 1986 is authorized to work in the United States. All employees, citizens and noncitizens, hired after
November 6, 1986 and working in the United States must complete a Form I-9.
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PENNSYLVANIA USE TAX
The State of Pennsylvania has over the last year initiated a program to bring taxpayers into compliance with their use tax filing requirements. The Department of Revenue is sending letters to businesses, including Schedule C filers, that have not reported or remitted use tax in the previous three years.
Use tax is a 6% (7% in Philadelphia and Pittsburgh) tax due on the purchase of tangible personal property or services delivered or used in Pennsylvania, for which sales tax has not been charged by and paid directly to the vendor. Purchases made online, through toll free numbers, from mail order catalogs, and from out-of-state locations are examples of purchases subject to use tax where sales tax is not charged by the vendor. In addition, if you are a retailer and remove inventory from stock for use within your business or personally, you are subject to use tax on the value of the inventory used.
If you receive a letter from Pennsylvania under the State's Use Tax Voluntary Compliance Program, you will be requested to file a use tax return for the previous three years and the current year. If the return is filed by the specified due date, the Department will not assess penalties. However, interest will be charged on the amount due.
If you have not been paying use tax, please review your records for purchases for which no sales tax has been charged. If you are currently registered to pay sales tax through the State's e-tides or telefile programs, you should include the amount of use tax with your sales tax remittance. Nonrecurring or infrequent purchases subject to use tax may be reported on Form PA-1. If you incur use tax liability on a regular basis, we will need to register you for a use tax account number by completing the PA Enterprise Registration Form PA-100. You will also need to register for the e-tides on-line payment system or the telefile payment system.
Please contact us with any questions regarding potential use tax liability and for assistance in completing the required forms.
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