Pennsylvania Gross Receipts Tax (GRT) Report

Gross Receipts Tax (GRT) Report
Gross Receipts Tax (GRT) Report - Electric, Hydro-Electric and Water Power Companies (RCT-112)
IMPORTANT: FILL IN FORM MUST BE DOWNLOADED FIRST PRIOR TO COMPLETING
1120024105
OFFICIAL USE ONLY

rct-112

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Date Received (Official Use Only)

Page 1 of 6

groSS receIPtS taX (grt) rePort - eLectrIc,
HYDro-eLectrIc aND Water PoWer coMPaNIeS
START

➜

c

Tax Year Begin:
Federal ID (FEIN)

Parent Corporation (FEIN)
Tax Year End:

12/31/20_ _
Due Date: March 15
Please select correct letter in drop down

Taxpayer Name
First Line of Address

Check to Indicate a Change of Address
Amended Report (Include REV-1175)
First Report

Second Line of Address

Final Report (See Instructions)

City

State

ZIP

Out of Existence Date:

Phone
Email

USe WHoLe DoLLarS oNLY

1.
2.
3.
4.
5.
6.
7.
8.
9.
10.

Electric, Hydro-electric, and Water Power Company GRT Liability (Page 2, Line 30)
Total Estimated Payments
Total Payments Carried Forward From Prior Year Return
Total “Restricted” Tax Credits
Total Credit: (Line 2 plus Line 3 plus Line 4)
Tax Due: (If Line 1 is more than Line 5, enter the difference here.)
Remittance
Overpayment: (If Line 5 is more than Line 1, enter the difference here.)
Refund: (Amount of Line 8 to be refunded after offsetting all unpaid liabilities)
Transfer: (Amount of Line 8 to be credited to the next tax year after offsetting
all unpaid liabilities)

1.
2.
3.
4.
5.
6.
7.
8.
9.
10.

1120024105

corporate officer Information:

Officer Last Name

Social Security
Number of Officer

Officer First Name
Title of Officer

Phone
Email

I affirm under penalties prescribed by law, this report, including any accompanying schedules and statements, has been examined by me and to the best of my
knowledge and belief is a true, correct, and complete report. If this report is an amended report, the taxpayer hereby consents to the extension of the assessment
period for this tax year to one year from the date of filing of this amended report or three years from the filing of the original report, whichever period last expires,
and agrees to retain all required records pertaining to that tax and tax period until the end of the extended assessment period, regardless of any statutory
provision providing for a shorter period of retention. For purposes of this extension, an original report filed before the due date is deemed filed on the due date.
I am authorized to execute this consent to the extension of the assessment period.

Signature of officer

Date

MMDDYYYY

Signature of Officer – Please sign after printing

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1120024205

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FEIN

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SoUrce of groSS receIPtS

Total Taxable PA Receipts

c

USe WHoLe DoLLarS oNLY
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.

FERC
FERC
FERC
FERC
FERC
FERC
FERC
FERC
FERC
FERC
FERC
FERC
FERC

411.6
412.0
414.0
415.0
417.0
418.0
419.0
421.0
421.1
440.0
442.0
444.0
445.0

and 411.9 – Utility Plant and Allowances
– Revenues – Electric Plant Leased to Others
– Other Utility Operating Income (Attach Schedule)
– Revenues – Merchandising, Jobbing, and Contract Work
– Revenues – Non-Utility Operations
– Nonoperating Rental Income
– Interest and Dividend Income
– Miscellaneous Nonoperating Income
and 421.2 – Gain/Loss on Disposition of Property
– Residential Sales
– Commercial and Industrial Sales
– Public Street and Highway Lighting
– Other Sales to Public Authorities

1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.

14.
15.
16.
17.
18.
19.
20.
21.
22.
23.
24.
25.
26.
27.
28.

FERC 446.0 – Sales to Railroads and Railways
FERC 447.0 – Sales for Resale
FERC 448.0 – Interdepartmental Sales
Other Sales, Nonmajor only (Attach Schedule)
FERC 449.1 – Provisions for Rate Refunds
FERC 450.0 – Forfeited Discounts
FERC 451.0 – Miscellaneous Service Revenues
FERC 453.0 – Sales of Water and Water Power
FERC 454.0 – Rent from Electric Property
FERC 455.0 – Interdepartmental Rents
FERC 456.0 – Other Electric Revenues (Attach Schedule)
FERC 456.1 – Revenues from Transmission of Electricity of Others
FERC 457.1 – Regional Transmission Service Revenues
FERC 457.2 – Miscellaneous Revenues (Attach Schedule)
All Other Sources (Attach Schedule)

14.
15.
16.
17.
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19.
20.
21.
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24.
25.
26.
27.
28.

29.
30.
31.
32.
33.
34.

Total Taxable Gross Receipts (Sum of Lines 1 through 28)
Gross Receipts Tax (Line 29 times tax rate - See Instructions)
Total Gross Receipts (From Page 4, Column A)
Total Receipts from Business Conducted in Other States (From Page 4, Column B)
Total PA Receipts (Line 31 minus Line 32)
Adjustment for PA Bad Debts plus total Nontaxable PA Receipts and PA Sales for
Resale (From Page 4, total of Column C, Line 29 plus Column D, Line 29)

29.
30.
31.
32.
33.
34.

35. Source of Report Information (A=FERC, B=PUC, C=Federal Tax)
36. Accounting method for GRT (A=Accrual, B=Cash, C=Other)

Preparer’s Information:

35.
36.

Individual Preparer Name
Phone
Email
Social Security Number
or PTIN

Firm Name
Firm FEIN
Address
City
State
ZIP

1120024205
I affirm under penalties prescribed by law, this report, including any accompanying schedules and statements, has been prepared by me and to the best of
my knowledge and belief is a true, correct, and complete report.

Signature of Preparer

Date

MMDDYYYY

Signature of Preparer – Please sign after printing

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FEIN

Page 3 of 6

groSS receIPtS taX – eLectrIc, HYDro-eLectrIc, aND Water PoWer
ScHeDULe a
Pa SaLeS for reSaLe eXeMPtIoN
USe WHoLe DoLLarS oNLY

for taX Year:

c

12/31/20

Taxpayer Name
PA PUC - A #:

Name of reseller

ack. Notice No.
(last 8 digits)

Pa
gross receipts

feIN

total Sales for resale:
Notice to Taxpayer: Allowance of the Sales for Resale Exemption is contingent on the validation
of the listed entities’ subjectivity to PA gross receipts tax.

1120024305

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1120024405

FEIN

eLectrIc, HYDro-eLectrIc, aND Water PoWer
groSS receIPtS taX
for taX Year: 12/31/20100
L
I
N
e

FERC
Acct #

SoUrce of groSS receIPtS

(a)
Total Gross
Receipts

(B)
Receipts From
Business Conducted
In Other States

(c)
Adjustment For PA
Bad Debts
(Provide Details)

(D)
Nontaxable PA
Receipts & PA Sales
For Resale

1 411.6 Utility Plant & Allowances
411.9
2 412.0 Revenues - Electric Plant Leased to Others
3 414.0 Other Utility Operating Income
(attach Schedule.)
4 415.0 Revenues - Merchandising,
Jobbing, & Contract Work
5 417.0 Revenues - Non-utility Operations
6 418.0 Non-operating Rental Income
7 419.0 Interest & Dividend Income
8 421.0 Miscellaneous Non-operating Income
9 421.1 Gain/Loss on Disposition of Property
421.2
10 440.0 Residential Sales
11 442.0 Commercial and Industrial Sales
12 444.0 Public Street & Highway Lighting
13 445.0 Other Sales to Public Authorities
14 446.0 Sales to Railroads & Railways
15 447.0 Sales for Resale (complete Schedule a
to Support the amount in column D.)
16 448.0 Interdepartmental Sales
17

Other Sales, Non-major Only
(attach Schedule.)

18 449.1 Provision for Rate Refunds
19 450.0 Forfeited Discounts
20 451.0 Miscellaneous Service Revenues
21 453.0 Sales of Water and Water Power
22 454.0 Rent from Electric Property
23 455.0 Interdepartmental Rents
24 456.0 Other Electric Revenues
(attach Schedule.)
25 456.1 Revenues From Transmission
of Electricity of Others
26 457.1 Regional Transmission Service Revenues
27 457.2 Miscellaneous Revenues
(attach Schedule.)
28

All Other Sources (attach Schedule.)

29

Totals of Each Column (Lines 1 - 28)

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FEIN

1120024505

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PA PUC - A #:

Taxpayer Name

eLectrIc, HYDro-eLectrIc, aND Water PoWer
groSS receIPtS taX
ScHeDULe B
for taX Year: 12/31/20100
electrical Distributors: Provide the following information for all your electrical suppliers.

FEIN

SUPPLIer NaMe

Supplier
Duns #

Supplier
PA PUC - A #

Gross Receipts
(Combined Billing)*

Kilowatt Hours
Delivered**

Totals:
* Report all gross receipts collected from combined billings and remitted to each supplier.
** Indicate kilowatt hours of service distributed but billed direct by each supplier.

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FEIN

1120024605

Page 6 of 6

PA PUC - A #:

Taxpayer Name

eLectrIc, HYDro-eLectrIc, aND Water PoWer
groSS receIPtS taX
ScHeDULe c
for taX Year: 12/31/20100
electrical Suppliers: Provide the following information for all your electrical distributors.

FEIN

DIStrIBUtor/ISo NaMe

Distributor/ISO
Duns #

Distributor/ISO
Gross Receipts
Direct Billed
PA PUC - A # (Combined Billing)* Gross Receipts**

Totals:
* Report all gross receipts collected by each distribution company from combined billings.
** Report all direct billed gross receipts.

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Instructions for RCT-112

RCT-112 (SU) IN 06-24

Gross Receipts Tax (GRT) Report - Electric, Hydro-Electric, and Water Power Companies
HIGHLIGHTS

● The RCT-112 can now be filed electronically at
mypath.pa.gov.

● The sale of electric power to a borough for resale inside
the limits of the borough is exempt from the gross receipts tax.
● PA sales for resale exemptions must be reported on
Page 3 of the report. If additional pages are needed,
please make a clean copy of Page 3 and complete. With
the passage of Act 28-2020, report exempt sales to municipalities on Page 4, Line 28. If any of these sales are
taxable, report them also on Page 2, Line 28. You
should also continue to report these sales on Page 3,
Sales for Resale, so that the Department reconcile total
receipts to taxable receipts.
● All RCT-112 gross receipts taxpayers are required to
make an annual estimated prepayment of tax. Failure
to do so will result in an assessment of Underpayment
Interest and could result in the taxpayer losing operating
authority in the state of Pennsylvania.
For further guidance, refer to the “Estimated Payment
Instructions” on Page 3.
● All payments of $1,000 or more must be made electronically or by certified or cashier’s check remitted in
person or by express mail courier.
● Use ONLY whole dollars when preparing tax reports.
● Fill in form using all CAPS.

regulatory reporting requirement to FERC or FCC, the
taxpayer must file the Pennsylvania gross receipts tax
report using the same method of accounting used to file
reports with the Pennsylvania Public Utility Commission
(PUC). If the taxpayer has no regulatory reporting
requirement to FERC, FCC, or PUC, the taxpayer must
file the Pennsylvania gross receipts tax report using the
same method of accounting used to file the federal
income tax return with the Internal Revenue Service. If
this requires a taxpayer to change the accounting
method for reporting Pennsylvania gross receipts, see
Tax Bulletin 2011-02 for the applicable rules in reporting
for the transition year.
● For tax years beginning on or after Jan. 1, 2011, taxpayers using the accrual method of accounting may take an
adjustment to PA receipts for bad debts. The taxpayer
must provide detail of all adjustments, including tax type,
amount, location, and tax period.

GENERAL INFORMATION
ANNUAL REPORT CHECKLIST
Make sure you include the following to file your annual report
properly and completely:
● Negative amounts must be written using a minus sign
preceding the number. Do not use parentheses.
● Complete RCT-112, Gross Receipts Tax Report –
Electric, Hydro-Electric, and Water Power Companies

● Do not use dashes (-) or slashes (/) in any field.

● Copy of the FERC annual report and/or PUC annual
report

● Taxpayers may request a 60 day extension to file this report electronically via myPATH or by filing the
REV-426.

● Copy of the federal income tax return as filed, or a proforma return if a return is not required to be filed with the
IRS

NOTE: The automatic PA extension provided by
Act 52 of 2013 to those with valid federal extensions DOES NOT apply to this tax.
● Use ONLY the most current, non-year-specific tax form
and instructions for filing ALL years. If an amended report must be filed, taxpayers must use the most current, non-year-specific tax form, completing all
sections of the form. REV-1175, Schedule AR (explanation for amending), must be included when filing
an amended report.
● For tax years beginning on or after Jan. 1, 2011, taxpayers
subject to gross receipts tax must file the Pennsylvania
gross receipts tax report using the same method of
accounting used to file reports with the Federal Energy
Regulatory Commission (FERC) or the Federal Communications Commission (FCC). If the taxpayer has no

● Monthly schedule of receipts if the taxpayer is a fiscal
filer for federal purposes (this schedule must cover the
two fiscal periods which include the 12 calendar months
reflected on this report)
● Detailed reconciliation if total receipts do not equal the
amount reported on the federal return
● Detailed reconciliation if PA receipts do not equal the
amount of the sales factor apportionment reported on
the PA Corporate Net Income Tax Report, RCT-101/106
or PA Sales tax report or Schedule H of the PA20S/PA65
● Detail of adjustment for PA bad debts
● Detail of PA non-taxable receipts
● Corporate officer’s signature on Page 1 and preparer’s
signature and PTIN on Page 2 (if applicable)

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IMPOSITION, BASE, AND RATE
Gross receipts tax is imposed on electric light companies,
water power companies, and hydro-electric companies,
including electric distribution companies and electric
generation suppliers that do business in Pennsylvania
establishing or maintaining a market for the sale of electric
energy. The tax applies to retail sales of electric generation,

transmission, and distribution; supply of electric energy;
dispatching and customer services; competitive transition
charges, intangible transition charges; universal service and
energy conservation charges; and any other receipts
considered sales of electric energy. Retail sales of electric
generation occur at the retail customers’ meters. For more
information, see Section 1101 of the Tax Reform Code of
1971 (72 P.S. § 8101).

THE TAX RATES ARE AS FOLLOWS:
Tax Period

Rate

Revenue Neutral Reconciliation (RNR)

PURTA Surcharge

Total Tax Rate

12/31/2024

44 mills

15 mills

0.0 mills

59.0 mills (0.0590)

12/31/2023

44 mills

15 mills

0.0 mills

59.0 mills (0.0590)

12/31/2022

44 mills

15 mills

0.0 mills

59.0 mills (0.0590)

12/31/2021

44 mills

15 mills

0.0 mills

59.0 mills (0.0590)

12/31/2020

44 mills

15 mills

0.0 mills

59.0 mills (0.0590)

FEDERAL EMPLOYER IDENTIFICATION NUMBER
(FEIN), PARENT CORPORATION FEIN, NAME, AND
ADDRESS
The FEIN, name, and complete mailing address must be
provided. If the taxpayer is a subsidiary of a corporation, the
parent corporation’s FEIN must be provided. Also provide
the telephone number and email of the taxpayer.

Regardless of the tax year being amended, taxpayers must
use the most current non-year-specific tax form, completing
all sections of the report. This includes those sections originally filed and those sections being amended. All tax liabilities should be recorded on Page 1. Taxpayers must check
the Amended Report check box on Page 1 and include
Schedule AR, REV-1175, with the report.

TAX YEAR
Enter month, day, and year (MMDDYYYY) for the tax year
beginning and enter year (YY) for the tax year end.

FIRST REPORT
Enter “Y” in the block on Page 1 if this is the taxpayer’s first
PA gross receipts tax filing.

REPORT DUE DATE
This report is due March 15 for the preceding year ended
Dec. 31. If March 15 falls on a Saturday, Sunday, or holiday,
the report is due the next business day. The penalty imposed
for failure to file timely reports is 5 percent of the amount of
tax due for each month or fraction thereof until the penalty
has reached 25 percent, and thereafter at the rate of 1 percent per month.

FINAL REPORT
● Enter “Y” in the block on Page 1 if this report will be the
final report filed with the department. Indicate the effective date of the event as MMDDYYYY.

ADDRESS CHANGE
Enter “Y” in the block on Page 1 if the address of the corporation has changed from prior tax periods. The current mailing address should be reflected on the report.
AMENDED REPORT
Enter “Y” in the block on Page 1 if you are filing an amended
report to add, delete, or adjust information. Provide documentation to support all changes being made. An amended
report should only be filed if an original report was filed
previously for the same period.

● Include a copy of your PUC and/or FERC cancellation
notice.
● Include a copy of the regulatory authority’s approval of
the merger, dissolution, plan of reorganization, and/or
articles of merger.
● Provide the FEIN of the surviving entity, if applicable.
CORPORATE OFFICER INFORMATION
A corporate officer must sign and date the tax report. The
signature must be original; photocopies or faxes will not be
accepted. Print the first and last name, title, Social Security
number, telephone number, and email of the corporate
officer.

The taxpayer has three (3) years after the due date of the
original report to file an amended report. If the original report
was properly extended, then the taxpayer has three (3)
years after the extended due date to file an amended report.
The department may adjust the tax originally reported based
on information from the amended report. The taxpayer must
consent to extend the assessment period.

PREPARER’S INFORMATION
Paid preparers must sign and date the tax report. If the preparer works for a firm, provide the name, FEIN, and address
of the firm along with the name, telephone number, email,
and PTIN/SSN of the individual preparing the report. If
the preparer is an individual without any association to a
firm, provide the name, address, telephone number, email,
and PTIN/SSN of the individual preparing the report.

If the amended report is timely filed and the taxpayer consented to extend the assessment period, the time period in
which to assess tax will be the greater of three years from
the filed date of the original report or one year from the filed
date of the amended report.

ESTIMATED PAYMENT INSTRUCTIONS
The full amount of the required prepayment for gross
receipts tax is due on or before March 15 of the reported
year. Tax remaining due at the close of the taxable year must
be paid on or before March 15 of the following year.

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Payments can be made electronically at mypath.pa.gov.
If you have questions regarding estimated payments, email
the department at [email protected].
ESTIMATED PAYMENT SAFE HARBOR
The gross receipts tax prepayment MUST be equal to 90
percent of the current tax year liability. However, taxpayers
are eligible to use the “safe harbor” option in the event they
cannot accurately estimate their current year liability. The
prepayment requirement will be satisfied if the taxpayer prepays an amount equal to 100 percent of their “safe harbor”
tax year liability. The “safe harbor” tax year is the second
preceding year to the current tax year. For example, the
“safe harbor” year for purposes of making the 2024 estimated prepayment is tax year 2022.
EXTENSION REQUEST DUE DATE
To request a due date extension of up to 60 days to file the
annual report, you must file an extension request, by the
original report due date. An extension of time to file does not
extend the deadline for payment of tax and an extension request must be accompanied by payment of taxes owed for
the taxable year for which the extension is requested. The
preferred method to file an extension request is electronically
through mypath.pa.gov.
PAYMENT AND MAILING INFORMATION
The department accepts the following payment methods:
Automated Clearing House (ACH) debit transactions, ACH
credit transactions, and credit and debit card payment
through ACI Payments, Inc. To remit electronic payments,
register at mypath.pa.gov.
All payments of $1,000 or more must be made electronically
or by certified or cashier’s check mailed to:
PA DEPARTMENT OF REVENUE
PO BOX 280404
HARRISBURG PA 17128-0404
Tax returns and certified or cashier’s check may be remitted
in person or by express mail courier. Mail payments and
returns to the following address:
PA DEPARTMENT OF REVENUE
1854 BROOKWOOD ST
HARRISBURG PA 17104
Payments under $1,000 may be remitted by mail, made
payable to the PA Department of Revenue. Mail payments,
extension requests, and returns to the following address:
PA DEPARTMENT OF REVENUE
PO BOX 280407
HARRISBURG PA 17128-0407

REFUND
Identify the amount to refund from the current tax period
overpayment. Prior to any refund, the department will offset
current period liabilities and other unpaid liabilities within the
account.
TRANSFER
Identify the amount to transfer from the current tax period
overpayment to the next tax period for estimated tax purposes. Prior to any transfer, the department will offset current
period liabilities and other unpaid liabilities within the account.
NOTE: If no option is selected, the department will
automatically transfer any overpayment to the next tax
year for estimated tax purposes after offsetting current
period liabilities and other unpaid liabilities within the account.
REQUESTS FOR REFUND OR TRANSFER
OF AVAILABLE CREDIT
Please do not duplicate requests for refund and/or transfer
by submitting both RCT-112 and additional correspondence.
Requests for refund or transfer of available credit from prior
periods can be requested on company letterhead, signed by
an authorized representative, and emailed to,
[email protected].

CONTACT INFORMATION
● For additional information regarding electronic payments
or general business tax questions, visit the department’s
Online Customer Service Center at revenue.pa.gov.
● Questions regarding payments or refunds, email
[email protected].
● Business taxpayers and tax practitioners have the
ability to receive and view department issued electronic statement of accounts and correspondence
electronically, by visiting myPATH at mypath.pa.gov.
● To request a reseller acknowledgment form or have
questions
regarding
the
form,
email
[email protected].

LINE INSTRUCTIONS
RCT-112 should be completed in the following order:
(Page instructions start with Page 4 below.)
STEP 1
Complete the taxpayer information section and any applicable questions at the top of Page 1.

Failure to make a payment by an approved method will
result in the imposition of a 3 percent penalty of the tax due,
up to $500. For more information on electronic filing options,
visit mypath.pa.gov.

STEP 2
Enter the FEIN in the designated field at the top of each
page.

CURRENT PERIOD OVERPAYMENT
If an overpayment exists on Page 1 of the RCT-112, the taxpayer must instruct the department to refund or transfer
overpayment as indicated below. A tax period overpayment
summary will be mailed to the taxpayer confirming the disposition of the credit.

STEP 3
Complete Page 4, Source of Gross Receipts.
STEP 4
Complete Page 3, Schedule A (PA Sales for Resale
Exemption).

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STEP 5
Complete Pages 5 and 6, Schedules B (list of suppliers) and
C (list of distributors).
STEP 6
Complete Page 2, Source of Taxable PA Gross Receipts.
STEP 7
Complete Page 1, Lines 1 through 10.
STEP 8
Complete the corporate officer information section, sign and
date at the bottom of Page 1.
STEP 9
Complete the preparer information section, sign and date at
the bottom of Page 2, if applicable.
STEP 10
File the completed report and any supporting schedules at
mypath.pa.gov.

PAGE 4

LINE 1 THROUGH 28
Enter the gross receipts adjustment for PA bad debts on the
appropriate line. Detail of all adjustments must be provided,
including amount, location of customer, and the tax period
for which the receipts were originally reported.
Adjustment for PA bad debts cannot reduce taxable receipts
to less than zero.

LINE 29
TOTAL
Enter the total of Lines 1 through 28.

COLUMN D
NON-TAXABLE PA RECEIPTS AND PA SALES
FOR RESALE

LINE 1 THROUGH LINE 9
(NON-TAXABLE)
Enter the PA non-taxable receipts on the appropriate line.
Detail of all non-taxable receipts must be provided.

LINE 15

SOURCE OF GROSS RECEIPTS
Use the FERC uniform system of accounts to identify
sources of receipts.

SALES FOR RESALE
Enter the total PA sales for resale exemption from Page 3.

COLUMN A

LINE 16 THROUGH LINE 28

TOTAL GROSS RECEIPTS EVERYWHERE

LINE 1 THROUGH 28
Enter the total gross receipts on the appropriate line.

LINE 29
TOTAL
Enter the total of Lines 1 through 28. Carry the total from
Line 29 to Page 2, Line 31.

COLUMN B
RECEIPTS FROM BUSINESS CONDUCTED
IN OTHER STATES

LINE 1 THROUGH 28
Enter the gross receipts from business conducted totally outside Pennsylvania on the appropriate line.

LINE 29
TOTAL
Enter the total of Lines 1 through 28. Carry the total from
Line 29 to Page 2, Line 32.

COLUMN C
ADJUSTMENT FOR PA BAD DEBTS
For taxpayers using the Accrual Method of Accounting ONLY.
4

(NON-TAXABLE)
Enter the PA non-taxable receipts on the appropriate line.
Detail of all non-taxable receipts must be provided.

LINE 29
TOTAL
Enter the total of Lines 1 through 28. Carry the sum of Line
29, Columns C and D to Page 2, Line 34.

PAGE 3
SCHEDULE A - SALES FOR RESALE EXEMPTION
Complete this schedule if claiming an exemption for PA sales
for resale. If the number of exemptions exceeds 34 resellers,
include additional pages of this schedule. If additional pages
are needed, the first Page 3 must include the grand total
from all Page 3(s) and it must reconcile to Page 4, Column
D, Line 15.
IMPORTANT: The sales for resale exemption only applies to receipts from sales to resellers who are subject
to PA gross receipts tax. To claim the exemption, provide
the name, the last 8 digits of the reseller acknowledgment
notice number, and FEIN of the reseller, along with the
amount received from each reseller.
The allowance of the sales for resale exemption is contingent on the validation of the listed entities subjectivity to the
PA gross receipts tax.
IMPORTANT: The sales for resale exemption does not
apply to receipts from sales to municipality-owned or
municipality-operated public utilities. Municipality-owned or

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municipality-operated public utilities or public utility services
furnished by any municipality are exempt from the gross
receipts tax to the extent that gross receipts are derived from
the sales of electric energy inside the limits of the municipality owning or operating the public utility or furnishing the public utility service.
Report exempt sales to municipalities on Page 4, Line 28. If
any of these sales are taxable, report them also on Page 2,
Line 28. You should also continue to report these sales on
Page 3, Sales for Resale, so that the Department can reconcile total receipts to taxable receipts.

PAGE 5
SCHEDULE B - ELECTRICAL DISTRIBUTORS
Distributors of electricity must complete this schedule providing the name, FEIN, DUNS number, and PA PUC-A number of each electric supplier for which the taxpayer
distributes electricity. The amount billed and kilowatt hours
delivered for each supplier must also be provided.

PAGE 6
SCHEDULE C - ELECTRICAL SUPPLIERS
Suppliers of electricity must complete this schedule providing the name, FEIN, DUNS number, and PA PUC-A number
of each of the taxpayer’s electric distributors. The total gross
receipts collected and total direct-billed gross receipts for the
taxpayer by each distributor must also be provided.

PAGE 2
SOURCE OF PA TAXABLE GROSS RECEIPTS
Use the FERC uniform system of accounts to identify
sources of receipts.

LINE 1 THROUGH 28
Total taxable PA receipts should be calculated from Page 4,
Column A minus Columns B, C, and D. Enter the total taxable PA receipts on the appropriate line. The greyed areas
should be left blank; these items are non-taxable. Enter nonexempt (or taxable) Sales for Resale on Line 15. Do not
include exempt Sales for Resale reported on Schedule A
(page 3) on Line 15.

LINE 30
GROSS RECEIPTS TAX
Multiply Line 29 by the appropriate tax rate from the table
on Page 2 of the information section. Carry to RCT-112 Page
1, Line 1.
Complete Lines 31 through 34 to summarize column
totals on Page 4.

LINE 31
TOTAL GROSS RECEIPTS
Enter the total as reported on Page 4, Column A, Line 29.

LINE 32
TOTAL RECEIPTS FROM BUSINESS CONDUCTED
IN OTHER STATES
Enter the total as reported on Page 4, Column B, Line 29.

LINE 33
TOTAL PA RECEIPTS
Enter the difference of Line 31 minus Line 32.

LINE 34
ADJUSTMENT FOR PA BAD DEBTS AND PA SALES
FOR RESALE
Enter the total as reported on Page 4, Columns C and D,
Line 29.

LINE 35
SOURCE OF INFORMATION
Enter the letter associated with the type of annual report
used to report gross receipts. (A:FERC, B:PUC, C:Federal
Tax)

LINE 36
ACCOUNTING METHOD
Enter the letter associated with the type of accounting method
used to report gross receipts. If other, explain. (A:Accrual,
B:Cash, C:Other)

LINE 29
TOTAL TAXABLE GROSS RECEIPTS
Enter the total of Lines 1 through 28. Line 29 should equal
Line 33 minus Line 34.

revenue.pa.gov

RCT-112
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