How to Register a Pennsylvania Business for State Taxes on myPATH (the PA-100 Replacement)

If your business will sell taxable goods or services, collect sales tax, or pay wages to employees in Pennsylvania, you need state tax accounts in place before you start that work. For years, the paper PA-100 was the form most owners used to get them. The PA-100 was retired in November 2022. Registration now runs through myPATH, the Commonwealth's online system for business tax accounts, and the application you will use is the Pennsylvania Online Business Tax Registration.

This guide covers what to gather before you start, the steps to complete the application, what one registration does and does not cover, and the mistakes that cause delays. It is written for owners registering a new business in Pennsylvania, whether you are forming an LLC, a corporation, or operating as a sole proprietor.

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What Replaced the PA-100

The PA-100 was the paper and PDF application that Pennsylvania businesses used to register for state taxes. Because it was retired in November 2022, you should not look for it or use an old copy. The replacement is a single online application in myPATH. In addition to the state tax types the old form handled, the myPATH registration includes tax types the PA-100 never covered, so you may see extra accounts offered on the same screens. Read each option before you accept it or skip it.

Registering on myPATH does not form your business. If you are creating an LLC or corporation, it is usually easier to file the formation documents with the Pennsylvania Department of State first, through Business Filing Services. Your tax registration should use the exact legal name shown in Department of State records. You can check that name in the Department of State business search. Pennsylvania's Bureau of Corporations and Charitable Organizations handles those filings, and it does not issue activity licenses.

What One myPATH Registration Covers

The Pennsylvania Online Business Tax Registration can open several state accounts from one application. The main accounts include:

Sales, use and hotel occupancy tax, administered by the Pennsylvania Department of Revenue. The state sales tax rate is 6 percent.
Employer withholding of Pennsylvania personal income tax from employee wages, also administered by the Department of Revenue.
Unemployment compensation (UC) contributions, administered by the Department of Labor and Industry (L&I).
Corporate Net Income Tax (CNIT) for businesses taxed as corporations. The rate is 7.49 percent for tax years beginning in 2026.

The table below shows which obligations one registration handles and which ones you must handle separately.

Tax or obligation	Covered by the myPATH registration?	Who to confirm details with
Sales, use and hotel occupancy tax	Yes	Department of Revenue
Employer withholding (state income tax)	Yes	Department of Revenue
Unemployment compensation (UC)	Yes	Department of Labor and Industry
Corporate Net Income Tax (CNIT)	Yes, for businesses taxed as corporations	Department of Revenue
Local earned income tax (EIT)	No	Your municipal or local tax collector
Local services tax (LST)	No	Your municipal or local tax collector
Business privilege tax (BPT)	No	Your municipal or local tax collector (confirm which applies)
Philadelphia business and wage taxes	No	City of Philadelphia Department of Revenue (confirm)

Local taxes are the most common gap. Pennsylvania's local earned income tax, local services tax and business privilege tax are handled at the municipal level, and Philadelphia runs its own tax system. Registering on myPATH does not register you for any of them. Ask your municipality or local tax collector which taxes apply to your address and your activity, and confirm the registration steps with them. Pennsylvania has no general state business license and no county business licenses, so the local tax check is a separate step you need to make yourself.

Owners of pass-through businesses should also understand the personal income tax. A standard LLC is treated the same as its federal tax classification, so income passed through to the owners is taxed at the flat 3.07 percent personal income tax rate. Confirm with the Department of Revenue whether any owner-level obligation requires an account in myPATH, and ask a CPA how the rate applies to your situation.

Materials You Need Before You Start

Gathering these items first keeps you from stopping halfway through the application:

The exact legal name of your business, matching the Department of State record. For an LLC or corporation, have your formation filing details handy.
Your federal Employer Identification Number (EIN), if you have one. EIN terms are covered in the EIN guidance on this site, so this article does not restate them.
Your business type, such as sole proprietorship, partnership, LLC, or corporation.
Your business address and mailing address. Pennsylvania does not use registered agents. Filings ask for a registered office with a street and number, since a post office box alone is not accepted. A business with no physical or mailing address in Pennsylvania may instead use a Commercial Registered Office Provider (CROP) under 15 Pa.C.S. section 109, but only with a signed contract. Listing a CROP without a contract can carry civil and criminal penalties, and a CROP cannot be used where a principal place of business is required.
The name, address and identifying information for each owner, partner, member, or officer the application asks for.
A plain description of your products and services, so you can select the right sales tax and withholding options.
Your start date, or the date you expect to make your first taxable sale or pay your first wage.
A working email address that someone at the business checks often, because account notices are sent there.

Step-by-Step: Registering on myPATH

Confirm what you need to register for. List every activity you expect in the first year, such as taxable sales, hiring employees, or operating as a corporation. Register for sales tax before your first taxable sale, and set up withholding and UC before your first payroll. Corporations also need CNIT in place.
Form the business first, if applicable. If you are forming an LLC or corporation, complete the Department of State filing so your tax registration matches a real, existing name. You can search existing names in the business search to see whether your name is available.
Gather your materials. Use the checklist above so you are not searching for numbers mid-application.
Open the registration page. Start at the Department of Revenue's register my business for taxes page and follow the link into myPATH. If you do not yet have a myPATH user account, create one with your business email address.
Choose the Pennsylvania Online Business Tax Registration. Read the list of tax types the application offers before you move forward. Do not assume the application is only for sales tax.
Enter the business identity details. Type the legal name exactly as it appears in Department of State records, select the business type, and enter your EIN if you have one. A name that does not match the state record is one of the most common reasons for a delay.
Enter addresses and responsible persons. Provide the physical and mailing addresses for the business and the identifying information the application requests for owners or officers. Double-check ZIP codes and suite numbers, since a mismatch can slow the review.
Select each tax type you need. Choose sales, use and hotel occupancy tax if you sell taxable goods or services. Choose employer withholding and UC if you will pay wages. Choose CNIT if the business is taxed as a corporation. Skip the boxes that do not apply, but do not skip one that does.
Answer the activity questions. Give accurate answers about your start date, what you sell, and where you operate. Estimates are acceptable where the form asks for expectations, but the answers should be honest and consistent with your plans.
Review, submit and save the confirmation. Before you close the window, download or print the confirmation page and save any account numbers it displays. Label each number so you know whether it is a Revenue account ID or your federal EIN.
Watch for account notices. The Department of Revenue and L&I send notices about account setup, filing frequency and payment instructions. Read them as they arrive and confirm any deadline with the agency.

The Pennsylvania Tax ID Number and Your EIN

People searching for a PA tax ID number or a PA state tax ID are often asking about a different number than the federal EIN. Your EIN is issued by the IRS, and it identifies the business for federal purposes. The myPATH registration produces Pennsylvania Department of Revenue account IDs for your state tax accounts. These are separate identifiers, and the registration can involve more than one of them. Confirm on your confirmation page which number belongs to which account, and use the correct number on returns, payments and correspondence. The EIN guidance on this site covers the federal number in detail.

Expected Results

A complete and accurate myPATH registration should give you the state tax accounts you selected, along with a confirmation record and any account numbers the system displays. It may also start the filing schedules that the Department of Revenue and L&I assign to your accounts. Those schedules can differ by tax type, so do not assume every account files on the same date.

Registration may not finish the job. You may still need local tax registration with your municipality or the City of Philadelphia, any licenses your specific trade or activity requires, and a bank account set up for tax payments. Check the Department of Revenue page for current processing guidance and confirm the timing before you need to collect your first sale or run your first payroll.

Common Mistakes to Avoid

Looking for the PA-100. The form was retired in November 2022. Old copies online will not get you a registration.
Assuming local taxes are covered. Local EIT, LST, BPT and Philadelphia taxes are not part of the myPATH registration.
Mismatching the business name. The name on the tax application should match the Department of State record.
Using a post office box as the required address. Pennsylvania filings require a street address for the registered office, and a CROP may be used only under a contract.
Waiting until the first payroll. Withholding and UC accounts should be in place before you pay your first employee.
Mixing up the EIN and the state account number. Label each number when you save it.
Choosing the wrong business type. An LLC taxed as a corporation has different obligations than a pass-through LLC, so match the selection to your federal tax classification.
Looking for a general state business license. Pennsylvania has no general state business license. Activity licensing depends on your trade and location, so check requirements separately.
Ignoring account email. Notices sent to an unmonitored inbox can cause missed deadlines.

Tips for a Smoother Registration

Set aside a block of uninterrupted time and complete the application in one session if you can. Save screenshots of each screen.
Use a business email address rather than a personal one, so the account stays with the business if ownership or staffing changes.
Call the Department of Revenue before filing if your activity is unusual, such as online sales into multiple states or a mix of taxable and exempt products.
Revisit the registration when you add a location, a product line, or your first employee, and confirm whether a new tax type needs to be added.
Ask your local tax collector for their registration checklist as soon as you know your business address.
Pennsylvania Small Business Development Centers offer free counseling and can help you sort out the registration sequence. Find a center at pasbdc.org.

Official Resources

Pennsylvania Department of Revenue: pa.gov/agencies/revenue
Register my business for taxes: pa.gov/services/revenue/register-my-business-for-taxes
Department of State business search: file.dos.pa.gov/search/business
Department of State Business Filing Services: file.dos.pa.gov

Disclaimer and When to Get Professional Help

This article is informational content only. It is not legal, tax or accounting advice, and it does not create an attorney-client or CPA-client relationship. Tax rules, rates and agency procedures change, so verify every figure and step with the Pennsylvania Department of Revenue, the Department of Labor and Industry, or your local tax collector before you rely on it.

Talk with a qualified CPA or attorney if you have multiple owners, a corporation or LLC taxed as a corporation, employees in more than one location, out-of-state sales, or any question about how your federal classification affects your Pennsylvania obligations. A professional can review your specific facts before you file.