[author: James L. Fritz]

As noted in our last newsletter, vendors having PA sales tax liability of at least $25,000 and less than $100,000 during the 3rd quarter of 2011 will have an alternative prepayment option, starting with the prepayment due October 22.  In lieu of remitting 50% of the tax liability for the same month of the previous year, qualifying vendors may base the prepayment on 50% of the tax liability for the current month.  Vendors who remitted $100,000 or more in the 3rd quarter of 2011 must continue to remit 50% of the tax for the same month in the prior year.