Pennsylvania Form PA-100 is the Pennsylvania Enterprise Registration Form that every business operating in the Commonwealth uses to register for state tax accounts and unemployment compensation with the Pennsylvania Department of Revenue and the Pennsylvania Department of Labor & Industry. The form opens accounts for Sales, Use, and Hotel Occupancy Tax, Employer Withholding, Unemployment Compensation (UC), Public Transportation Assistance, Vehicle Rental Tax, and several specialty licenses such as Tobacco Products, Cigarette Dealer, Promoter, and Wholesaler Certificates.
As of 2022, Pennsylvania moved most PA-100 functions into the myPATH online portal, and roughly 95% of new business registrations now flow through myPATH rather than the legacy paper REV-1024 PA-100 PDF. Filing the wrong account type, missing the 15-day withholding deadline, or operating without a Sales Tax license can trigger penalties of 5% per month up to 25%, plus criminal exposure under 72 P.S. § 7268.
Here is what this guide covers:
- 📌 What PA-100 does, who must file, and which agencies receive the data
- 🗂️ The exact documents and identifiers you must collect before you start
- 🖥️ Step-by-step walkthroughs for every section of the form on both myPATH and paper
- 👥 Three full filled-in examples for a sole proprietor, an LLC e-commerce seller, and an out-of-state corporation
- ⚠️ Field-level mistakes, deadlines, fees, and what happens after you submit
What the Form Is and Who Must File It
Pennsylvania Form PA-100 is the single intake document that opens state-level tax and employer accounts for any business that sells taxable goods, hires employees, withholds Pennsylvania Personal Income Tax, or holds a regulated license. The form is authorized under the Tax Reform Code of 1971, 72 P.S. § 7201 et seq. for tax accounts and the Pennsylvania UC Law, 43 P.S. § 751 et seq. for unemployment registration.
You must file PA-100 if any of the following are true. You sell tangible personal property or taxable services in Pennsylvania. You hire one or more employees who perform services in the Commonwealth. You acquire an existing Pennsylvania business. You operate as a promoter, vending machine operator, transient vendor, or wholesaler of cigarettes or tobacco. You rent vehicles for fewer than 30 days, or you collect the Public Transportation Assistance fee on tires and rental vehicles.
The form is not the right vehicle for forming a corporation or LLC. Entity formation is handled by the Pennsylvania Department of State Bureau of Corporations. PA-100 sits after formation: you form the entity, get a FEIN from the IRS, then register the entity for tax accounts using PA-100.
The plain-English purpose is simple. Pennsylvania needs to know who is collecting tax on its behalf, who is paying wages, and which licenses the business holds. The consequence of skipping registration is steep: back taxes, 5%-per-month late-filing penalties, interest under 72 P.S. § 806, and possible misdemeanor charges for operating without a Sales Tax license. A common misconception is that small online sellers escape the form — but Pennsylvania asserts nexus over any seller with \$100,000 or more in annual PA sales under Act 13 of 2019.
Before You Start: Documents and Information You Need
Gather every item below before you log in to myPATH or open the paper form. Pennsylvania’s online session times out after 15 minutes of inactivity, and incomplete answers reset back to a blank screen.
- Federal Employer Identification Number (FEIN). The IRS issues this online in minutes. Without it, withholding and UC accounts cannot be opened.
- Pennsylvania Department of State entity number. Required for LLCs, corporations, LPs, and LLPs. A mismatch with the legal name causes the application to bounce.
- Date of first operations in Pennsylvania. Used to determine your start date for tax liability. Wrong dates trigger backdated returns.
- NAICS code. A 6-digit code from the NAICS lookup tool that classifies your industry. Coding a coffee shop as “warehousing” will misroute audit flags.
- Names, SSNs, addresses, and titles of every officer, partner, member, or responsible party. Pennsylvania holds these individuals personally liable for trust fund taxes under 72 P.S. § 7225.
- Estimated monthly Sales Tax collections and gross PA wages. These numbers set your filing frequency (monthly, quarterly, or semi-annually).
- Bank routing and account number. Needed for ACH debit of taxes through myPATH.
- Predecessor business information. If you bought the business, the prior owner’s PA Sales Tax license number and UC account number transfer experience ratings.
- Description of business activities. A two- or three-sentence narrative that the PA Bureau of Business Trust Fund Taxes reads to confirm your account types.
- Physical Pennsylvania business location address. A P.O. Box alone is not allowed for the physical-location field.
Where to Get the Form and How to Access It
The recommended channel is the myPATH portal at mypath.pa.gov. From the home page, select “Pennsylvania Online Business Tax Registration” under the Registration panel. You do not need an existing myPATH logon to begin — the registration wizard creates the logon for you at the end.
The paper form is the REV-1024 PA-100, accompanied by the PA-100 Instructions Booklet. Confirm you are using the revision date printed in the lower-left corner of page 1 — older revisions are rejected. The current revision used statewide is REV-1024 (06-22).
You can also pick up paper packets in person at any Department of Revenue District Office, including the Philadelphia, Pittsburgh, Harrisburg, Erie, Norristown, Reading, Scranton, and Greensburg offices. Phone assistance is available at 717-787-1064 for tax registration and 866-403-6163 for UC registration through the Office of UC Tax Services.
A common misconception is that the older eTIDES system still accepts PA-100. It does not. eTIDES was retired in November 2022, and any submission attempted there is discarded. A second misconception is that mailing the form is faster — paper PA-100s take 4–6 weeks to process versus 1–3 business days on myPATH.
Step-by-Step: How to Fill Out Pennsylvania Form PA-100 Line by Line
The myPATH wizard mirrors the paper form’s section numbering, so the walkthrough below applies to both channels. Each section corresponds to a Section on the REV-1024 paper PA-100. Use the exact field labels printed on the form.
Section 1: Reason for This Registration
This field asks why you are filing. Choose one of: new business, adding tax types to an existing account, purchase or transfer of an existing business, reinstatement of a closed account, or change of entity type.
To answer it, click the radio button (online) or check the corresponding box (paper). On myPATH, the system then branches the wizard to the right follow-up questions. Maria Lopez, opening a brand-new Philadelphia coffee shop, checks new business.
The most common edge case is a conversion from sole proprietor to LLC. That is change of entity type, not new business, because Pennsylvania needs to close the old account and link experience ratings to the new one.
The most common mistake is checking new business when buying an existing operation. The consequence is that you forfeit the seller’s UC experience rate and may be charged a higher first-year UC rate of 3.689% under the PA UC Tax Rate schedule.
A misconception is that buying only the assets of a business avoids successor liability. It does not — Pennsylvania can attach a tax lien to the new owner under 72 P.S. § 1403 if the seller owed back tax.
Section 2: Enterprise Information
This section asks for the legal name, trade name (DBA), FEIN, business phone, fax, email, NAICS code, and entity type of the filing enterprise.
To answer it, type the legal name exactly as it appears on the IRS EIN letter (CP 575). Format the FEIN as XX-XXXXXXX. The NAICS code must be six digits with no spaces.
Carlos Rivera’s Pittsburgh e-commerce LLC enters Rivera Goods LLC as legal name, Steel City Sundries as trade name, 82-1234567 as FEIN, and 454110 (Electronic Shopping) as NAICS.
A nuance: if your legal name contains punctuation (commas, periods, ampersands), match the IRS letter character-for-character — Smith, Jones & Co. differs from Smith Jones and Co and will fail the IRS name-control match.
A common mistake is using a Social Security Number in the FEIN field as a sole proprietor. The consequence is that the application opens a non-employer sales account but blocks Withholding and UC enrollment, forcing a re-filing.
A misconception is that the trade name (DBA) registers your DBA statewide. It does not — DBAs are filed separately on a Fictitious Name Registration with the Department of State.
Section 3: Form of Organization
This field asks how the entity is organized: sole proprietor, partnership, PA corporation, foreign corporation, single-member LLC, multi-member LLC, non-profit, government, trust, or estate.
To answer it, check the one box that matches the entity type filed with the IRS and the PA Department of State. Janet Kim’s Delaware C-corporation expanding into Pennsylvania checks foreign corporation.
The edge case is a single-member LLC taxed as a sole proprietor (disregarded entity). Choose single-member LLC, not sole proprietor, because Pennsylvania tracks the LLC structure even when the IRS disregards it for income tax.
A common mistake is selecting PA corporation for a Delaware corporation that is registered to do business in PA. The consequence is rejection of the Foreign Registration Certificate of Authority and a hold on Corporate Net Income Tax registration.
A misconception is that an LLC is automatically treated as a partnership. It is not — single-member LLCs are disregarded by default, and any LLC may elect S-corp or C-corp treatment on IRS Form 8832 or Form 2553.
Section 4: Business Activity Description
This field asks for a plain-English description of what the business actually does, plus the date of first operations and date of first PA operations.
To answer it, write 2–3 short sentences naming the products sold, services provided, and customer type. Format both date fields as MM/DD/YYYY. Maria Lopez writes Retail coffee shop selling brewed coffee, espresso drinks, pastries, and packaged beans to walk-in customers in Philadelphia. Date of first operations: 03/14/2026. Date of first PA operations: 03/14/2026.
The edge case is a business that operated outside PA before entering. Janet Kim’s Delaware corporation entered her first operations date as 01/05/2018 (Delaware launch) and first PA operations date as 05/01/2026 (first PA hire).
A common mistake is leaving “first PA operations” blank when both dates are the same. The consequence is the system defaults the PA date to today, exposing you to back-period filings if you actually started earlier.
A misconception is that vague descriptions like retail or services are acceptable. They are not — the Bureau of Business Trust Fund Taxes routinely kicks back applications with one-word activity descriptions.
Section 5: Establishment Information (Each PA Location)
This section asks for the physical address, phone, county, municipality, and school district of every Pennsylvania location.
To answer it, enter the street address (not a P.O. Box) and use the PA municipality lookup to confirm the correct municipality and school district. Carlos Rivera enters 4501 Butler Street, Pittsburgh, PA 15201, Allegheny County, City of Pittsburgh, Pittsburgh School District.
The edge case is a home-based online seller. Use your home address — Pennsylvania accepts residences as physical locations, but you must still list the street address.
A common mistake is using a UPS Store mailbox as the physical location. The consequence is that the local school district and municipality fields populate incorrectly, which then misroutes Local Services Tax filings.
A misconception is that online-only businesses with no PA location can skip this section. They cannot if they have economic nexus — Pennsylvania assigns the registered agent’s address as the physical location for foreign sellers.
Section 6: Taxes and Services for Which You Are Registering
This section is the heart of PA-100. Check every account type that applies: Sales, Use & Hotel Occupancy Tax, Public Transportation Assistance Tax, Vehicle Rental Tax, Employer Withholding of PA Personal Income Tax, Promoter License, Transient Vendor Certificate, Wholesaler Certificate, Cigarette Dealer’s License, Tobacco Products License, Unemployment Compensation, and Workers’ Compensation Coverage.
To answer it, check every box that matches your activities. Maria Lopez checks Sales, Use & Hotel Occupancy Tax (sells coffee), Employer Withholding (hires baristas), and Unemployment Compensation (same employees). Carlos Rivera checks only Sales, Use & Hotel Occupancy Tax. Janet Kim checks Employer Withholding and Unemployment Compensation.
The edge case is a business selling only wholesale to other licensed retailers. They still register for Sales Tax and apply for the Wholesaler Certificate so customers can present an REV-1220 Exemption Certificate.
A common mistake is forgetting to check Use Tax alongside Sales Tax. The consequence is that out-of-state purchases of taxable items used in PA go un-reported, and the Department’s automated nexus matching from Streamlined Sales Tax data flags the discrepancy years later.
A misconception is that 1099 contractors trigger Withholding and UC. They do not — only W-2 employees do, with limited exceptions for statutory employees under 43 P.S. § 753(l)(2)(B).
Section 7: Sales, Use & Hotel Occupancy Tax Information
This section asks when sales began, the type of sales (retail, wholesale, both), the anticipated monthly Sales Tax liability, and whether you operate vending machines or transient sales locations.
To answer it, enter the start-of-sales date as MM/DD/YYYY, then estimate average monthly taxable sales (not gross). Carlos Rivera enters 03/01/2026 and projected monthly Sales Tax of \$1,200 (on \$20,000 of taxable sales at 6%).
The edge case is Philadelphia (8% combined) and Allegheny County (7% combined) sales. The state Sales Tax license covers all three rates — you do not register separately, but you must collect the local 1% or 2% on top of the state 6%.
A common mistake is under-estimating monthly liability. The consequence is being placed on a quarterly schedule and then owing accelerated prepayments under 61 Pa. Code § 34.3 once you cross \$25,000 quarterly.
A misconception is that delivery charges are tax-free. They are not when bundled with taxable property — they are taxable under 61 Pa. Code § 33.2.
Section 8: Employer Withholding Information
This section asks the first PA payroll date, the anticipated monthly withholding, and the number of PA employees.
To answer it, enter the first PA wage-payment date in MM/DD/YYYY format and a realistic monthly withholding estimate. Janet Kim enters 05/15/2026 (first paycheck) and \$420 monthly withholding for one PA remote employee earning \$72,000 (3.07% PA flat rate).
The edge case is a reciprocal-state employee living in NJ, MD, OH, VA, WV, or IN under REV-419 Employee’s Nonwithholding Application. You still register, but withhold the employee’s home-state tax, not PA.
A common mistake is entering the date of hire instead of the first wage payment date. The consequence is that PA expects a Withholding return for a period in which no wages were paid, generating a non-filer notice.
A misconception is that employer withholding is the same as the federal 941. It is not — Pennsylvania uses PA-W3 returns filed semi-monthly, monthly, quarterly, or semi-annually depending on liability tiers.
Section 9: Unemployment Compensation Information
This section asks when you first paid wages in PA, estimated quarterly PA wages, and whether you are a successor employer.
To answer it, enter the first wage date and estimated quarterly gross PA wages. Maria Lopez enters 03/14/2026 and \$48,000 quarterly wages for four baristas.
The edge case is a successor employer acquiring an existing PA workforce. Check yes, list the predecessor’s UC account number, and the Office of UC Tax Services will transfer the experience rate under 43 P.S. § 781.1.
A common mistake is forgetting that UC liability begins after \$1,000 in any calendar quarter for non-agricultural employers. The consequence is missing your registration deadline and owing back contributions plus interest at 1% per month.
A misconception is that owners and family employees are exempt. They are partly exempt — sole proprietors and partners are exempt, but corporate officers and LLC members performing services are covered unless they meet the § 4(l)(2)(B) ABC test.
Section 10: Owners, Officers, Partners, or Responsible Parties
This section asks for the name, title, SSN, home address, phone, ownership percentage, and effective date of every responsible party.
To answer it, list every officer, partner, member, or 20%+ owner. Format SSNs as XXX-XX-XXXX. Maria Lopez lists herself as Sole Proprietor, 100% ownership, SSN 123-45-6789, effective 03/14/2026.
The edge case is a multi-member LLC with passive investors. List only members who exercise control or own 20%+; passive 5% members do not need to appear, though listing them is harmless.
A common mistake is omitting a responsible party to avoid personal liability. The consequence is that the omission is treated as fraud, and all listed parties become jointly and severally liable for trust fund taxes plus a 100% Trust Fund Recovery Penalty under 72 P.S. § 7225.
A misconception is that this section is optional for single-member LLCs. It is not — the single member must be listed as the responsible party.
Section 11: Bulk Sale or Transfer Information
This section asks whether you acquired the business through a bulk sale, the prior owner’s name and account numbers, and whether you obtained a Bulk Sales Clearance Certificate.
To answer it, check yes if you bought 51% or more of the seller’s PA assets, then attach Form REV-181 clearance. If you do not have clearance, Pennsylvania can hold you liable for all unpaid seller taxes without limit.
A common mistake is closing on the asset purchase before clearance arrives. The consequence is that the buyer becomes a successor in interest under 69 P.S. § 529.
A misconception is that bulk-sale rules apply only to retail businesses. They apply to any sale of 51%+ of business assets, including services and manufacturing.
Section 12: Signature and Declaration
This section asks for the printed name, title, signature, date, and phone number of an authorized owner, officer, or partner.
To answer it, sign in blue ink (paper) or click I agree and type your name (myPATH). Date as MM/DD/YYYY. Janet Kim signs as Janet Kim, President, 05/01/2026.
The edge case is a third-party preparer (CPA, attorney, payroll service). They cannot sign Section 12 — they file REV-677 Power of Attorney and sign on behalf of the responsible party.
A common mistake is signing without title. The consequence is the form is rejected as unsigned, restarting the 1–6-week processing clock.
A misconception is that an electronic signature has less legal weight. Under 73 P.S. § 2260.301, the myPATH e-signature is fully equivalent to ink.
Three Filled-Out Examples Using Real Scenarios
Scenario 1: Maria Lopez — Philadelphia Coffee Shop (Sole Proprietor)
| Form Section | What Maria Enters |
|---|---|
| Section 1 — Reason | New business |
| Section 2 — Enterprise | Maria Lopez, DBA Liberty Bell Coffee, FEIN 84-2345678, NAICS 722515 |
| Section 3 — Organization | Sole proprietor |
| Section 4 — Activity | Retail coffee shop selling brewed coffee, espresso, pastries. Dates: 03/14/2026 |
| Section 5 — Location | 1234 South Street, Philadelphia, PA 19147, Philadelphia County, City of Philadelphia, Philadelphia SD |
| Section 6 — Taxes | Sales Tax, Employer Withholding, Unemployment Compensation |
| Section 7 — Sales Tax | Start 03/14/2026; est. \$960/month on \$12,000 taxable sales |
| Section 8 — Withholding | First payroll 03/28/2026; est. \$370/month |
| Section 9 — UC | First wages 03/14/2026; \$48,000 quarterly wages, 4 employees |
| Section 10 — Responsible Party | Maria Lopez, Sole Proprietor, 100%, SSN 123-45-6789 |
| Section 12 — Signature | Maria Lopez, Sole Proprietor, 03/10/2026 |
Scenario 2: Carlos Rivera — Pittsburgh E-Commerce LLC
| Form Section | What Carlos Enters |
|---|---|
| Section 1 — Reason | New business |
| Section 2 — Enterprise | Rivera Goods LLC, DBA Steel City Sundries, FEIN 82-1234567, NAICS 454110 |
| Section 3 — Organization | Single-member LLC |
| Section 4 — Activity | Online retailer selling household goods through Shopify and Amazon to U.S. customers. Dates: 03/01/2026 |
| Section 5 — Location | 4501 Butler Street, Pittsburgh, PA 15201, Allegheny County, City of Pittsburgh, Pittsburgh SD |
| Section 6 — Taxes | Sales, Use & Hotel Occupancy Tax only |
| Section 7 — Sales Tax | Start 03/01/2026; est. \$1,200/month on \$20,000 taxable sales |
| Section 8 — Withholding | N/A (no employees) |
| Section 9 — UC | N/A (no employees) |
| Section 10 — Responsible Party | Carlos Rivera, Sole Member, 100%, SSN 234-56-7890 |
| Section 12 — Signature | Carlos Rivera, Member, 02/25/2026 |
Scenario 3: Janet Kim — Delaware Corporation Expanding into PA
| Form Section | What Janet Enters |
|---|---|
| Section 1 — Reason | New business (in PA) |
| Section 2 — Enterprise | Kim Analytics, Inc., FEIN 46-7891234, NAICS 541512 |
| Section 3 — Organization | Foreign corporation |
| Section 4 — Activity | Software consulting firm providing data analytics services to enterprise clients. First operations 01/05/2018; first PA operations 05/01/2026 |
| Section 5 — Location | 600 N 2nd St, Harrisburg, PA 17101 (registered agent), Dauphin County |
| Section 6 — Taxes | Employer Withholding, Unemployment Compensation |
| Section 7 — Sales Tax | N/A |
| Section 8 — Withholding | First payroll 05/15/2026; est. \$420/month |
| Section 9 — UC | First wages 05/15/2026; \$18,000 quarterly wages, 1 employee |
| Section 10 — Responsible Party | Janet Kim, President, 80%, SSN 345-67-8901 |
| Section 12 — Signature | Janet Kim, President, 05/01/2026 |
How to File the Completed Form
Pennsylvania accepts PA-100 through three filing channels, but the agency strongly prefers myPATH.
Online via myPATH. Submit at mypath.pa.gov. The fee is \$0, payment for any add-ons is by ACH debit or credit card (2.49% convenience fee through ACI Payments), processing takes 1–3 business days, and your proof-of-filing is the on-screen confirmation number (save the PDF receipt). Most account numbers email within 48 hours.
By mail. Send the completed REV-1024 PA-100 to PA Department of Revenue, Bureau of Business Trust Fund Taxes, PO Box 280901, Harrisburg, PA 17128-0901. The fee is \$0, no payment is needed for registration, processing takes 4–6 weeks, and proof-of-filing is your USPS Certified Mail receipt — keep it for at least three years.
In person. Walk-in submission is accepted at PA Department of Revenue District Offices including Philadelphia (110 N 8th St, Suite 204A) and Pittsburgh (411 Seventh Ave). The fee is \$0, no payment required, processing time is 5–10 business days, and proof-of-filing is the date-stamped copy the clerk hands back.
There is no fax channel. Older guides reference fax filing — Pennsylvania discontinued it in 2020.
What Happens After You File
Within 48 hours of myPATH submission, you receive an email containing your 8-digit Sales Tax Account Number (also called the Sales Tax License Number) and your PA Employer Account ID. The UC account number arrives separately from the Office of UC Tax Services within 2–3 weeks along with your initial contribution rate notice.
You then receive a physical Sales Tax license in the mail within 7–10 business days. The license must be displayed at every PA business location under 61 Pa. Code § 34.2. The license renews automatically every five years at no cost, but the renewal can be denied if you fall behind on filings.
Pennsylvania assigns a filing frequency based on your estimated liability. Sales Tax filers under \$300/quarter file semi-annually, \$300–\$2,400/quarter file quarterly, and \$2,400+/quarter file monthly with accelerated AE prepayments under 61 Pa. Code § 34.3. Withholding tiers run from semi-annual to semi-monthly.
You also receive a Welcome Packet from the Department of Revenue with your first return due dates, a list of authorized e-file providers, and instructions for adding users to your myPATH logon.
Mistakes to Avoid When Filling Out the Form
- Mismatched legal name and FEIN. The IRS name-control bounce blocks all account creation.
- Wrong NAICS code. Misclassification triggers wrong UC rate-classification and audit selection.
- Missing first PA operations date. Defaults to today, exposing you to back-period non-filer notices.
- Selecting “new business” after buying a going concern. Forfeits seller’s UC experience rate.
- Listing only one responsible party in a multi-owner entity. Generates a fraud flag and personal liability.
- Skipping Use Tax registration. Triggers automated nexus mismatches and 5% monthly penalties.
- Estimating Sales Tax at \$0. Forces semi-annual filing and a manual frequency reset.
- Using a P.O. Box as physical location. Misroutes municipality and school district fields.
- Forgetting REV-419 reciprocity for NJ/OH/MD/VA/WV/IN employees. Creates over-withholding refund headaches.
- Failing to get Bulk Sales Clearance. Buyer inherits all unpaid seller taxes with no cap.
- Filing PA-100 before forming the entity with the Department of State. Application is rejected for entity-number mismatch.
- Closing the browser before downloading the myPATH confirmation PDF. No proof-of-filing if the agency loses the record.
Do’s and Don’ts
- Do register at least 30 days before your first PA sale, payroll, or licensed activity, because some accounts (UC, Tobacco) take longer to issue.
- Do keep a digital copy of every PA-100 submission, because Pennsylvania purges myPATH session data after 7 years.
- Do match your legal name exactly to the IRS CP 575 letter, because the name-control match is automated.
- Do list every responsible party honestly, because omissions create fraud exposure under 72 P.S. § 7268.
- Do use the PA municipality lookup to confirm school district and municipality codes.
-
Do confirm your NAICS code through the Census NAICS tool, because UC rates are partly industry-driven.
-
Don’t use your SSN in place of a FEIN if you plan to hire employees, because Withholding and UC require a true FEIN.
- Don’t estimate \$0 in monthly liability just to lower your filing frequency — Pennsylvania re-categorizes you within one quarter.
- Don’t mail the form if you can use myPATH — the speed difference is 6 weeks vs. 3 days.
- Don’t sign Section 12 without your title, because unsigned forms are rejected.
- Don’t assume contractor payments require Withholding registration — only W-2 employees do.
- Don’t wait until after your first sale or payroll to register, because penalties begin on day 1 of liability.
Pros and Cons of Filing PA-100 on Your Own vs. With Help
| Filing on Your Own (myPATH DIY) | Filing with a CPA, Attorney, or Payroll Service |
|---|---|
| Pro: Free — no professional fees | Pro: Catches NAICS, entity, and reciprocity nuances |
| Pro: Faster turnaround (1–3 business days) | Pro: Files REV-677 POA so the pro can talk to PA on your behalf |
| Pro: Direct control of your myPATH logon | Pro: Coordinates IRS EIN, PA Department of State, and PA-100 in one workflow |
| Pro: Builds familiarity with the portal you’ll use monthly | Pro: Reduces risk of personal liability for trust fund taxes |
| Pro: Privacy — no SSNs shared with a third party | Pro: Often bundles UC rate appeals and Bulk Sales Clearance |
| Con: Easy to misclassify entity type | Con: Cost ranges \$300–\$1,500 for a clean registration |
| Con: No advisor to flag missing accounts | Con: Requires giving SSNs and FEIN to the preparer |
| Con: Must self-monitor deadlines and filing tiers | Con: Hand-off can delay timing if the pro is overloaded |
| Con: No representation if Pennsylvania rejects the filing | Con: Some payroll services only file UC and Withholding, not Sales Tax |
| Con: Risk of skipping Bulk Sales Clearance on acquisitions | Con: Pros may push extra services you don’t need |
Comparing PA-100 Filing Channels
| myPATH Online | Paper REV-1024 |
|---|---|
| Processing time 1–3 business days | Processing time 4–6 weeks |
| Confirmation PDF instantly | USPS Certified Mail receipt only |
| Built-in field validation | No validation; rejections require re-mail |
| 24/7 access at mypath.pa.gov | Mailed to PO Box 280901, Harrisburg, PA 17128 |
| E-signature under 73 P.S. § 2260.301 | Wet-ink signature required |
Philadelphia and Pittsburgh Local Overlays
Filing PA-100 does not register you for local Philadelphia or Pittsburgh taxes. Philadelphia businesses must separately obtain a Commercial Activity License (CAL) and register for Business Income & Receipts Tax (BIRT) and Net Profits Tax through the Philadelphia Tax Center. Philadelphia employers also withhold Philadelphia Wage Tax at 3.75% (residents) and 3.44% (non-residents) under the Wage Tax rules.
Pittsburgh businesses register separately for the Local Services Tax and Payroll Expense Tax at the City of Pittsburgh Department of Finance. Both cities also require each PA-registered employer to file Local Earned Income Tax through their Local Tax Collector, which is most often Berkheimer or Keystone Collections, depending on the school district code from Section 5.
FAQs
Is the PA-100 filing fee refundable if I close the business?
No. Pennsylvania charges no PA-100 registration fee, so there is nothing to refund. You must, however, file Form REV-1706 to formally close each tax account.
Do I need a separate PA-100 for each Pennsylvania location?
No. One PA-100 covers all PA locations of the same legal entity. List every location in Section 5 and Pennsylvania issues sub-license numbers per site.
Can I use my SSN instead of a FEIN as a sole proprietor?
Yes, for Sales Tax only. You must obtain a FEIN if you hire employees, register for Withholding, or want to open a business bank account.
Do I write my legal name or my DBA in Section 2’s “Legal Name” box?
No to the DBA. Enter the legal name from the IRS EIN letter or the PA Department of State filing. The DBA goes in the trade name field.
Is the date in Section 4 the date of incorporation or the date sales started?
No to incorporation. Enter the date the business first operated, which is when you began producing income or paying wages.
Do I check Sales Tax in Section 6 if I only sell wholesale?
Yes. Wholesalers register for Sales Tax and apply for the Wholesaler Certificate so retail buyers can present an REV-1220 exemption certificate.
Do 1099 contractors trigger Section 8 Withholding registration?
No. Only W-2 employee wages require PA Employer Withholding. Contractors handle their own PA Personal Income Tax.
Is Section 10 optional for a single-member LLC?
No. The single member must be listed as the responsible party, with full SSN, home address, and 100% ownership.
Can a CPA sign Section 12 on my behalf?
No without a REV-677 Power of Attorney on file. Otherwise, an owner, officer, or partner must sign personally.
Do reciprocal-state employees need PA Withholding registration?
Yes, the employer still registers, but the employee files REV-419 so PA tax is not withheld.
Is the myPATH e-signature legally binding?
Yes. Under 73 P.S. § 2260.301, Pennsylvania treats e-signatures as fully equivalent to ink.
Do I need PA-100 if I sell only on Amazon FBA into Pennsylvania?
Yes, if Amazon stores your inventory in a PA warehouse or you exceed \$100,000 in PA sales, you have nexus under Act 13 of 2019.
Is there a deadline for UC registration after first wages?
Yes. Pennsylvania requires UC registration within 30 days of paying \$1,000+ in any calendar quarter, under 43 P.S. § 781.1.
Can I amend a submitted PA-100 if I made a mistake?
Yes. Log in to myPATH and use Manage My Profile → Update Account Information, or mail an amended REV-1024 marked “AMENDED” at the top.
Related reading
- How to Fill Out Pennsylvania Form DSCB:15-4124 (w/Examples) + FAQs
- How to Fill Out Pennsylvania Form PA-W3 (w/Examples) + FAQs
- How to Fill Out Pennsylvania Form RCT-101 (w/Examples) + FAQs
- How to Fill Out Pennsylvania Form REV-181 (w/Examples) + FAQs
- How to Fill Out Pennsylvania Form UC-1 (w/ Examples) + FAQs
- How to Fill Out Pennsylvania PLCB Form 2940 (w/Examples) + FAQs
- How to Fill Out Pennsylvania Form PA-40 X (w/Examples) + FAQs