An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, in sales and use tax, further providing for time for filing returns.

SB 729 amends Pennsylvania's Tax Reform Code of 1971 to modify sales and use tax filing requirements. The bill establishes an expiration date of October 1, 2025, for a provision allowing certain businesses to make estimated tax payments. This affects businesses with an annual sales tax liability between $25,000 and $100,000. These businesses can continue calculating their monthly estimated payments based on either 50% of the prior year's liability or 50% of the current month's liability until that date.