What is the PA-100 and why do I need it?
If you operate a business in Pennsylvania, there is a good chance that you will need to complete the Pennsylvania Enterprise Registration form (the PA-100). This form is used by for-profit and nonprofit businesses to register for certain tax obligations. Once registered, your business will be able to electronically file and remit payment for its various tax obligations. It is important to carefully read the PA-100 or consult with experienced legal counsel to determine which registrations apply to your business.
PA-100 Common Uses by For-profit Businesses
If your business employs individuals or sells products, you will likely need to register for the following:
In addition, there may be registrations specific to your line of business, such as cigarette tax license or liquid fuels tax license.
PA-100 Common Uses by Nonprofits
Although not subject to income tax, nonprofits must still comply with other tax laws, such as employment tax and sales tax. Many nonprofits will find it necessary to complete the Pa-100 and register for their tax license identifications, such as:
It is advisable to carefully review each question on the PA-100 form and seek professional advice if you are uncertain as to which registrations you must complete.