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Clearance Information

Commonwealth agencies require that applicants comply with state tax laws in order to obtain clearance for:
 
 
The Office of Unemployment Compensation Tax Services (UCTS) is responsible for issuing clearances on behalf of the Department of Labor & Industry (L&I). Clearances can only be issued if the enterprise is in compliance with the Pennsylvania UC Law (Law). An applicant is considered to be in compliance if:
  • all reports are filed and if all liabilities are paid, or,
  • all outstanding money delinquencies are subject to an approved payment plan.
NOTE:
  • For Corporate Clearance certificates, all reports must be filed and all liabilities must be paid.
  • For Corporate Clearances for Bulk Sale purposes, all reports must be filed and all liabilities must be paid up to and including the day of sale.
When an enterprise is not in compliance with the Law, the applicant should contact UCTS's e-Government Unit at 1-866-403-6163, option 2.
 

Liquor License Clearances

The Pennsylvania Liquor Control Board (LCB) requires that all applicants who apply for the revalidation, renewal or transfer of a liquor license must be compliant with state taxing authorities. The applicants must complete a tax certification form when validating, renewing or transferring a license. On this document, the applicant must provide all of its tax identification numbers and certify that all state tax reports have been filed and paid in full, or are under appeal or a payment plan. The LCB will verify the applicant's tax status with the Department of Labor & Industry (L&I). If delinquent with L&I, the applicant will not be cleared for revalidation, renewal or transfer until the delinquency is resolved.
 
Applicants may request this clearance online through the certifications portal of UCMS.
 

Sales, Use and Hotel Occupancy License Clearances

The Department of Revenue (DOR) requires that all applicants for either a new sales and use license or current licensees applying for a renewal of their license be compliant with state tax laws. DOR will verify the applicant's tax status with the Department of Labor & Industry (L&I). If delinquent with L&I, the applicant will not be cleared for a new license or a renewal of a current license until the delinquency is resolved.
 
Applicants may request this clearance online through the certifications portal of UCMS.
 

Small Games of Chance License Clearances

The Department of Revenue (DOR) requires that all applicants for either a new small games of chance license or current licensees applying for a renewal of their license be compliant with state tax laws. DOR will verify the applicant's tax status with the Department of Labor & Industry (L&I). If delinquent with L&I, the applicant will not be cleared for a new license or a renewal of a current license until the delinquency is resolved.
 
Applicants may request this clearance online through the certifications portal of UCMS.

Corporate Clearance and Bulk Sale Clearances

The Department of State (DOS) requires tax clearance when an entity seeks to dissolve, liquidate or merge with other entities. A written clearance must be obtained from the Department of Labor & Industry (L&I) and the Department of Revenue (DOR) before the transaction with DOS will be approved. To obtain this clearance certificate, Form REV-181, Application for Tax Clearance Certificate, must be completed. The application can be downloaded from the DOR website at www.revenue.pa.gov or by calling 717-783-6052. Instructions are located at the bottom of page 3 of the application and indicate that the applicant should send the original form to DOR and a copy to L&I.
 
The UC Law requires that any entity selling in bulk, fifty-one percent or more of their assets, including but not limited to stock, fixtures, machinery, equipment or realty, must provide L&I with a ten-day notice of the sale. This notice can be sent in letter form to: Department of Labor & Industry, e-Government Unit, Room 916, 651 Boas Street, Harrisburg, PA, 17121. In some instances, the buyer of the assets will require the seller to obtain a bulk sale clearance certificate from L&I, which verifies that all tax liabilities have been paid. A bulk sale clearance certificate can be requested using the Application for Tax Clearance Certificate, Form REV-181.
 

Contractor Responsibility Clearances

In accordance with the Governor's Management Directive Number 215.9, all entities that wish to obtain any state monies through contracts, loans or grants must be compliant with state taxing authorities. If unpaid UC tax liabilities exist, the vendor is directed to call the e-Government Unit to resolve the issue before the contract or payment is processed. When the matter is resolved, a Contractor Responsibility clearance certificate is issued to the licensee to provide to the processing agency.
  
Applicants may request this clearance online through the certifications portal of UCMS.
  

Keystone Opportunity Zone (KOZ) Program Clearances

The Keystone Opportunity Zone Program (KOZ) was signed into legislation on October 6, 1998 (Act 92 of 1998). A KOZ is an area defined by the Governor's Office and the Department of Community and Economic Development (DCED) for development. An individual or business that either lives or does business in these defined areas can apply for a KOZ grant. One of the requirements for grant approval is that the applicant must be in compliance for state taxes.
 

Pennsylvania Gaming License Clearances

The Pennsylvania Gaming Control Board (PGCB) requires that all applicants for a gaming license be compliant with state tax laws. Gaming licenses will be renewed yearly. Completion of an Application for Tax Clearance Review is a condition of the application for a gaming license and authorizes the Department of Labor & Industry and the Department of Revenue to review the tax records of the person(s) and or entity(s) as part of the licensing evaluation by the PGCB. Under the gaming regulations, an applicant, licensee or any associate of the applicant or licensee may be investigated as appropriate.