PA Public Utility Commission’s Certificate of Public Convenience Updates 

Pivot Strategic Consulting has been keeping track of recent notifications received by many Pennsylvania taxpayers that are operating under a Pennsylvania Public Utility Commission’s (PUC) Certificate of Public Convenience (CPC).  The PUC issued a tentative order from a Public Meeting held on April 16, 2026 that addressed concerns associated with numerous entities filing zero operating revenue reports as a motor carrier for at least the past two years with the PUC.  The motor carriers that have been contacted could possibly have their CPC cancelled unless they resolve the issue within 30 days after publication within the Pennsylvania Bulletin (a weekly report that is used as a public record for state agencies). 

Sales and Use Tax Implications of CPC Cancellation 

Based upon initial discussions with the PUC, the Bulletin is scheduled to be published as of June 6, 2026.  Pivot was informed that the notification by the PUC was made to “clean-up” their records and remove taxpayers that are no longer operating under the authority of the PUC.  Importantly, the order also directs the Department of Transportation to suspend the vehicle registration(s) of a carrier whose CPC is cancelled. 
 
However, Pivot is concerned that the publication of these entities could create additional enforcement from Pennsylvania’s Department of Revenue.  Entities that are created and operate as a common carrier may avail themselves to an exemption of Pennsylvania’s sales and use tax for various transactions. If entities are taking advantage of the common carrier exemption for Pennsylvania purposes, they could run the risk of losing this exemption prospectively and possibly have historical exemptions claimed be challenged by Pennsylvania. 

How Pivot Can Help 

Pivot is currently assisting several taxpayers with regards to the next steps to be considered by the due date for compliance of July 5, 2026.  Pivot is reviewing the initial creation of the entity, legal agreements entered into by the entity for operations, historical exemptions claimed that could or could not be exempt under the common carrier exemption, and assist in ensuring the common carrier exemption can be claimed properly going forward. 

If you have received notification from the PUC or are currently operating and taking advantage of the Pennsylvania common carrier exemption for Pennsylvania purposes, please consider contacting Jason Skrtinak, Founder of Pivot Strategic Consulting, to discuss your facts and circumstances in an effort to properly resolve this issue.