Laws, Policies, Tax Bulletins & Notices
Bulk Sales Notice

Bulk Sales Notice

The Department of Revenue is responsible for enforcing the bulk sale law and ensuring a purchaser does not unknowingly become liable for all of a seller's Pennsylvania tax liabilities.
 
The bulk sale law applies when taxpayers transfer more than 51 percent of assets, including real property and classes of assets such as real estate or machinery and equipment. It requires all purchasers to secure from sellers bulksale clearance certificates.
 
For further assistance, please call (717) 783-6052.