Pennsylvania Gross Receipts Tax (GRT) Report

Gross Receipts Tax (GRT) Report
Gross Receipts Tax (GRT) Report - Transportation Company (Other than Motor Vehicle) (REV-113A)
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1131022105
OFFICIAL USE ONLY

rct-113A

08-22 (FI)

Date Received (Official Use Only)

PAge 1 of 3

groSS receIPtS tAX (grt) rePort
trANSPortAtIoN coMPANY (other than Motor Vehicle)
START

c

Tax Year Begin:
Revenue ID

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.

Gross Receipts Tax - Transportation Company (Page 2, Line 11)
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 1d, 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.

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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
Signature of Officer – Please sign after printing

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1131022205

rct-113A

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Revenue ID

PAge 2 of 3

SoUrce of groSS receIPtS

USe whole DollArS oNlY

Transportation of freight, baggage, oil and /or passengers:
1a. From points within the state to points within the state
1b. Between points inside the state and outside the state
1c. Totally outside the state
2. Carrying of U.S. mail
3. Equipment rental income from other transportation companies (Attach Explanation.)
4. All other rental income
5. Dividends and Interest
6. Gross Royalties
7. Capital Gain Net Income
8. Net Gains or Losses
9. All other sources (Attach a schedule with explanation.)
10. Total PA Taxable Gross Receipts
11. Gross Receipts Tax (Line 10 times tax rate – See Instructions.)

c

1.

1a.
1b.
1c.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.

other Information:
12a. Type of Entity (A=Pipeline, B=Conduit, C=Steamboat, D=Canal,
E=Slack Water Navigation, F=Transportation, G=Other)
12b. If G, list other:

12a.

13a. Federal Return filed (A=1120, B=1065, C=Schedule C, D=Other)

13a.

13b. If D, list other:

13b.

12b.

Summary from Page 3:
14. Total Gross Receipts (From Page 3, Column, A, Line 10)
15. Gross Receipts from Business Conducted in Other States
(From Page 3, Column B, Line 10)
16. Adjustment for PA bad debts plus PA Non-taxable Sales (From Page 3, total
of Column C, Line 10 plus Column D, Line 10)

14.
15.
16.

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Preparer’s Information:
Firm Name
Firm FEIN
Address
City
State
ZIP

Individual Preparer Name
Phone
Email
Social Security Number
or PTIN

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
Signature of Preparer – Please sign after printing

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(A)
Total Gross
Receipts

SoUrce of groSS receIPtS

Revenue ID

(B)
Business Conducted
In Other States

(c)
Adjustment For PA
Bad Debts

(D)
PA Nontaxable
Receipts

1. Transportation of freight, baggage, oil
and/or passengers:
1a. From points within the state to points within
the state
1b. Between points inside the state and outside
the state
1c. Totally outside the state
2. Carrying of U.S. mail
3. Equipment rental income from other transportation
companies (Attach Explanation.)
4. All other rental income
5. Dividends and Interest
6. Gross Royalties
7. Capital Gain Net Income
8. Net Gains or Losses
9. All other sources
(Attach a schedule with explanation.)
10. Total Gross Receipts for each Column

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THIS PAGE DOES NOT PRINT

Instructions for RCT-113A

RCT-113A (SU) IN 10-23

Gross Receipts Tax (GRT) Report - Transportation Company (Other Than Motor Vehicle)
HIGHLIGHTS

● The RCT-113A can now be filed electronically at
mypath.pa.gov.

● All RCT-113 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.
● The REV-423, estimated payment coupon, and REV426, extension coupon, can be filed electronically
through myPATH at mypath.pa.gov. These coupons
are also available on the department's website at
revenue.pa.gov.
NOTE: The automatic PA extension provided by
Act 52 of 2013 to those with valid federal extensions DOES NOT apply to this tax.
● 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.
● 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.

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-113A, Gross Receipts Tax Report –
Transportation Company
● Copy of the federal income tax return as filed, or a proforma return if a report is not required to be filed with the
IRS
● 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)
● Detail of reconciliation if total receipts do not equal the
amount reported on the federal return
● Detail of any equipment rental income
● Detail of other sources of gross receipts
● Detail of adjustments 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)
IMPOSITION, BASE, AND RATE
Gross receipts tax is imposed on transportation companies
that do business in Pennsylvania. The tax applies to gross
receipts received for transportation of passengers, baggage,
freight, and oil wholly within Pennsylvania. The following
transportation companies no longer have a filing requirement: railroads, repealed in 1995, motor vehicle for hire,
repealed in 1998, and natural gas, repealed in 2000. No
exemptions from tax exist for transportation companies;
however, the transportation of U.S. mail is tax-exempt. Both
lessors and lessees are subject to tax. If the works are
operated by another company, the tax is apportioned with
respect to the lease or agreement.
The tax rate for transportation companies includes the
Public Utility Realty Tax Act (PURTA) surcharge. 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
45 mills
45 mills
45 mills
45 mills
45 mills

12/31/2023
12/31/2022
12/31/2021
12/31/2020
12/31/2019

Surtax
5 mills
5 mills
5 mills
5 mills
5 mills

PURTA Surcharge
0.0 mills
0.0 mills
0.0 mills
0.0 mills
0.0 mills

Total Tax Rate:
50.0 mills (0.0500)
50.0 mills (0.0500)
50.0 mills (0.0500)
50.0 mills (0.0500)
50.0 mills (0.0500)

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REVENUE ID, FEDERAL EMPLOYER IDENTIFICATION
NUMBER (FEIN), PARENT CORPORATION FEIN, NAME,
AND ADDRESS
The Revenue ID number, 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.
TAX YEAR
Enter month, day, and year (MMDDYYYY) for the tax year
beginning and enter year (YY) for the tax year end.
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.
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.
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. 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.
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.
FIRST REPORT
Enter “Y” in the block on Page 1 if this is the taxpayer’s first
PA gross receipts tax filing.
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.
● Include a copy of the regulatory authority’s approval of
the merger, dissolution, plan of reorganization, and/or
articles of merger.
2

RCT-113A

● Provide the Revenue ID and 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.
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.
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.
Mail the estimated payment coupon, REV-423, separately
from all other forms.
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 2019 estimated prepayment is tax year 2017.
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. You can request an extension on
mypath.pa.gov or by sending the REV-426. However, 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.
Mail the extension coupon separately from all other forms.
A taxpayer using an electronic method to make a payment
with an extension request should not submit the extension
coupon. Do not use the extension coupon to remit other
unpaid liabilities within the account.
PAYMENT AND MAILING INFORMATION
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
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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 280427
HARRISBURG PA 17128-0427
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.
CURRENT PERIOD OVERPAYMENT
If an overpayment exists on Page 1 of the RCT-113A, the
taxpayer must instruct the department to refund or transfer
overpayment as indicated below.
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.

LINE INSTRUCTIONS
RCT-113A should be completed in the following order:
(Page instructions start with Page 3 below.)
STEP 1
Complete the taxpayer information and any applicable questions at the top of Page 1.
STEP 2
Enter the Revenue ID and other taxpayer information in the
designated fields at the top of each page.
STEP 3
Complete Page 3, Source of Gross Receipts (total, non-PA,
bad debt adjustment and PA non-taxable).
STEP 4
Complete Page 2, Source of PA Taxable Gross Receipts.
STEP 5
Complete Page 1, Lines 1 through 10.
STEP 6
Complete the corporate officer information section, sign and
date at the bottom of Page 1.
STEP 7
Complete the preparer information section, sign and date at
the bottom of Page 2, if applicable.
STEP 8
Mail the completed report and any supporting schedules to
the PA Department of Revenue.

PAGE 3
SOURCE OF GROSS RECEIPTS

COLUMN A

REQUESTS FOR REFUND OR TRANSFER
OF AVAILABLE CREDIT
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].

TOTAL GROSS RECEIPTS

Please do not duplicate requests for refund and/or transfer
by submitting both RCT-113A and written correspondence.

TOTAL
Enter the total of Lines 1a through 9. Carry the total from
Line 10 to Page 2, Line 14.

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

LINE 1A THROUGH 9
Enter the total gross receipts on the appropriate line.

LINE 10

COLUMN B
BUSINESS CONDUCTED IN OTHER STATES

LINE 1A THROUGH 9
Enter the gross receipts from business conducted totally outside Pennsylvania on the appropriate line.

LINE 10
TOTAL
Enter the total of Lines 1c through 9. Carry the total from
Line 10 to Page 2, Line 15.

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COLUMN C
ADJUSTMENTS FOR PA BAD DEBTS
For taxpayers using the Accrual Method of Accounting ONLY

LINE 10
TOTAL PA TAXABLE RECEIPT
Enter the total of Lines 1a, 3 and 9.

LINE 1A THROUGH 9

LINE 11

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 receipt was originally reported. Adjustment for
PA bad debts cannot reduce taxable receipts to less than
zero.

TAX
Multiply Line 10 by the appropriate tax rate from the table
on Page 1 of the information section. Carry the tax to RCT113A, Page 1, Line 1.

LINE 10

TYPE OF ENTITY
Enter the letter associated with the type of entity.
(A=Pipeline, B=Conduit, C=Steamboat, D=Canal, E=Slack
Water Navigation, F=Transportation, G=Other)

TOTAL
Enter the total of Lines 1a, 1b and 2 through 9.

COLUMN D
PA NON-TAXABLE RECEIPTS

LINE 12A

LINE 12B

LINE 1A THROUGH 9

IF G, LIST OTHER
If the letter G was entered on Line 12a, indicate the type of
entity.

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

LINE 13A

LINE 10
TOTAL
Enter the total of Lines 1a through 9. Carry the sum of Line
10, Columns C and D to Page 2, Line 16.

PAGE 2
SOURCE OF PA TAXABLE GROSS RECEIPTS

LINE 1A
POINTS WITHIN THE STATE TO POINTS WITHIN
THE STATE
Enter the total receipts derived from trips wholly within
Pennsylvania.

LINE 3
EQUIPMENT RENTAL INCOME
Enter the total receipts derived from leasing or renting equipment. A detailed schedule must be provided.

LINE 9
OTHER SOURCES
Enter the receipts from any other sources. A detailed schedule must be provided.

4

RCT-113A

FEDERAL RETURN FILED
Enter the letter associated with the type of federal return that
is filed with the IRS. (A=1120, B=1065, C=Schedule C,
D=Other)

LINE 13B
IF D, LIST OTHER
If the letter D was entered on Line 12a, indicate the type of
report that is filed.

LINE 14
TOTAL GROSS RECEIPTS
Enter the total as reported on Page 3, Column A, Line 10.

LINE 15
GROSS RECEIPTS FROM OTHER STATES
Enter the total as reported on Page 3, Column B, Line 10.

LINE 16
ADJUSTMENTS
Enter the total as reported on Page 3, Columns C and D,
Line 10.

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