From the Hotline

By Legal Department
Pennsylvania Newspaper Association

Q: Why can’t I get information from the Department of Revenue about taxes paid by businesses?

A: The State Revenue Code provides that:

Any information gained by the department as a result of any return, examination, investigation, hearing or verification, required or authorized by this article, shall be confidential, except for official purposes and except in accordance with proper judicial order or as otherwise provided by law, and any person unlawfully divulging such information shall be guilty of a misdemeanor, and, upon conviction thereof, shall be sentenced to pay a fine not in excess of one thousand dollars ($1000) and costs of prosecution, or to undergo imprisonment for not more than one year, or both.

Most tax-related information at the local level is also confidential. Under the Local Taxpayers Bill of Rights, 53 Pa.C.S. 8421 et seq., political subdivisions that levy certain taxes are required to adopt rules relating to those taxes. The taxes that are subject to the requirements of the Local Taxpayers Bill of Rights include taxes levied on income, taxes measured by gross receipts, taxes on privileges, and taxes on earned income and net profits. The Local Taxpayers Bill of Rights provides that all information gained by a local taxing authority as a result of any audit, return, report, investigation, hearing or verification is confidential. A taxing authority that divulges confidential tax information (except as permitted by law) is subject to a fine of up to $2,500 and imprisonment up to one year. There is also a Local Tax Enabling Statute that provides for the confidentiality of this information.

The Local Taxpayers Bill of Rights does not apply to real property taxes, and unpaid property taxes are a matter of public record.

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