Retailer's Information - State and Local Sales, Use and Hotel Occupancy Tax - Public Transportation Assistance Fund Taxes and Fees

RETAILER’S INFORMATION

REV-717 (SU) 11-23

State and Local Sales, Use, and Hotel Occupancy Tax

Public Transportation Assistance Fund Taxes and Fees

Vehicle Rental Tax

This booklet is for informational purposes only and it is not intended to be

binding on the Department of Revenue if the information contradicts statute,

regulation, case law, or binding letter rulings.

WWW.REVENUE.PA.GOV

Page

Persons Required to be Licensed .......................................................................................................................................4

How to Obtain a License .....................................................................................................................................................4

Collection of Tax ..................................................................................................................................................................4

Sales Tax Purchase Price....................................................................................................................................................4

Tax Rate ..............................................................................................................................................................................4

Tax Returns .........................................................................................................................................................................4

File Electronically: myPATH ................................................................................................................................................5

Remittance by Electronic Funds Transfer (EFT) .................................................................................................................5

Local Sales, Use, or Hotel Occupancy Tax .........................................................................................................................6

Hotel Occupancy Tax...........................................................................................................................................................6

Tax Exempt Sales................................................................................................................................................................6

Additional Services Subject to Tax ......................................................................................................................................7

Construction Contracts ........................................................................................................................................................9

Exemption Certificates.........................................................................................................................................................9

Petitions for Reassessment or Refund ................................................................................................................................9

Property Purchased with Food Stamps ...............................................................................................................................9

Vending Machine Sales .......................................................................................................................................................9

Barbers and Beauticians .....................................................................................................................................................9

E-911 Fee ............................................................................................................................................................................9

Keystone Opportunity Zones (KOZ). .................................................................................................................................10

Motor Vehicle Lease Tax Rates .........................................................................................................................................25

Sales and Use Tax Rates ..................................................................................................................................................26

General Information

Online Customer Service Center . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .revenue.pa.gov

Customer Experience Center (including sales taxability questions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .717-787-1064

For district office locations and contact information . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .revenue.pa.gov/offices

Electronic Filing

Online Filing – myPATH . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .mypath.pa.gov

Telephone Filing – TeleFile . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .1-800-748-8299

e-Business Unit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .[email protected]

Forms Ordering

All forms mentioned in this booklet are available on the department’s website for download at revenue.pa.gov or from

our 24-hour Forms Ordering Message Service by calling 1-800-362-2050.

Taxpayers may also request tax forms by writing to:

PA DEPARTMENT OF REVENUE

TAX FORMS SERVICE UNIT

1854 BROOKWOOD ST

HARRISBURG PA 17128-0510

Rules and Regulations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .pacodeandbulletin.gov

TABLE OF CONTENTS

CUSTOMER SERVICE AND TAXPAYER ASSISTANCE

Title Page

(1) Books and Stationery . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .11

(2) Business Supplies and Equipment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .11

(3) CBD and Hemp Products . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .11

(4) Clothing and Accessories . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .12

(5) Computer Hardware, Digital Products, and Streaming Services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .12

(6) Consumer Fireworks Tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .13

A. Aerial Devices, Individual . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .13

B. Cake and Combination Devices . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .13

C. Ground Devices, Individual . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .13

D. Miscellaneous . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .13

E. Novelties . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .13

F. Reloadable Kits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .13

(7) Cosmetics and Toiletries . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .13

(8) Farming Supplies and Equipment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .14

(9) Flowers, Seeds, Fertilizers, etc. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .15

(10) Food and Beverages Sold From a Caterer or Establishment Selling Ready-to-Eat Food . . . . . . . . . . . . . . . . . . .15

(11) Food and Beverages Sold From a Vending Machine, Delicatessen, Grocery Store, Supermarket,

Farmers Market, Bakery, Donut Shop, Pastry Shop, Convenience Store, and Other Similar Establishments . . . .16

(12) Hair Goods and Notions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .16

(13) Hobby Supplies, Toys, Games, Radios, etc. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .16

(14) Home Sewing, Millinery, and Craft Supplies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .17

(15) Household Goods and Supplies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .17

A. Soaps and Detergents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .18

B. Cleaning and Polishing Preparations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .18

C. Paper Goods . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .18

D. Wrapping Supplies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .19

(16) Infant Supplies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .19

(17) Jewelry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .19

(18) Luggage, Handbags, Carrying Bags, Wallets, etc. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .19

(19) Medicine, Drugs, and Medical Supplies; Prosthetic and Therapeutic Devices . . . . . . . . . . . . . . . . . . . . . . . . . . . .19

(20) Miscellaneous . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .22

(21) Optical Goods . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .23

(22) Pets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .23

(23) Religious Articles . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .23

(24) Restaurant Equipment and Supplies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .24

(25) Shoes and Shoe Accessories . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .24

(26) Sporting Equipment, Clothing, Supplies, and Recreational Equipment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .24

(27) Tobacco Products . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .24

(28) Utilities and Fuel . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .25

(29) Tires and Motor Vehicle Leases and Rental (PTA Tax) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .25

(30) Vehicle Rental Tax (VRT) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .25

TAXABLE AND EXEMPT PROPERTY CATEGORIES

4www.revenue.pa.gov REV-717

SALES, USE AND HOTEL OCCUPANCY TAXES

(61 PA. CODE § 34.1)

Every person, association, fiduciary, partnership,

corporation, or other entity making taxable sales of tangible

personal property or services must obtain a Sales Tax

license. This includes out-of-state retailers who make more

than $100,000 of gross sales into Pennsylvania in the

previous calendar year. For more information on

Pennsylvania Sales Tax nexus, please visit

revenue.pa.gov. Sales include leasing or renting of tangible

personal property and the rental of hotel or motel rooms.

Failure to be licensed may subject the seller to a fine.

Entities which make taxable purchases but did not pay sales

tax upon purchase should report and pay use tax directly to

the department by visiting mypath.pa.gov.

PUBLIC TRANSPORTATION ASSISTANCE FUND

TAXES AND FEES (PTA) (61 PA. CODE § 47.19)

Every person, association, fiduciary, partnership,

corporation, or other entity selling new tires for highway use,

or renting, or leasing of motor vehicles must obtain a

separate license. Failure to do so may subject the seller to

a fine. Entities leasing motor vehicles from nonregistered

vendors should report tax directly to the department.

Prior to making taxable sales, rentals or leases, one must

apply for a license with the PA Department of Revenue.

Registration for Sales, Use and Hotel Occupancy Tax, Public

Transportation Assistance Fund Taxes and Fees, and

Vehicle Rental Tax can be completed by visiting the

Pennsylvania Online Business Tax Registration service at

mypath.pa.gov.

If more than one place of business is maintained in

Pennsylvania, a copy of the license must be displayed at

each location. All applicants must have filed all required PA

tax returns and paid all PA taxes or the license will not be

issued or renewed. Sales, Use, and Hotel Occupancy

licenses are renewed automatically every five years

provided there are no outstanding filing obligations or tax

liabilities.

Taxes and fees must be collected at the time of sale, unless

the sale is on credit. Taxes and fees on credit sales must be

remitted within 30 days of the date of sale. A seller is liable

for reporting and remitting taxes and fees with the tax return

covering the period in which either a taxable sale was made,

or the tax or fee should have been collected. The seller may

be assessed for failure to collect taxes and fees, plus

charges for appropriate interest and penalties.

PAYMENT OF TAXES AND FEES ON VEHICLES

(61 Pa. Code § 31.41, et seq.)

Sales tax is due and payable at the time of application for

Certificate of Title or Registration upon the sale or use of a

motor vehicle, trailer, or semi-trailer. The lease or rental of a

motor vehicle is subject to sales tax and the Public

Transportation Assistance Fund Taxes and Fees. These

taxes and fees must be reported on the appropriate return,

which must be filed with the PA Department of Revenue.

(See Category 28 on Page 24.)

Tax is to be collected on the full purchase price without any

deduction on account of the cost of labor, shipping, handling,

delivery, or installation. Separately stated charges for

returnable containers are not subject to tax.

The 6 percent state Sales Tax is to be collected on every

separate taxable sale in accordance with the tax table on

Page 25. On taxable sales originating in a city or county that

has imposed a local tax, a separate 1 or 2 percent local

Sales and Use Tax is imposed. See chart on Page 25. Rates

for Public Transportation Assistance Fund Taxes due on the

lease of a motor vehicle are shown on Page 25.

The department offers three electronic filing options:

myPATH, TeleFile, and third party vendors.

myPATH is an online filing option that allows taxpayers to

file returns and payments electronically without cost.

Taxpayers may register by visiting mypath.pa.gov.

TeleFile is a telephone filing system designed for taxpayers

who do not have computer access. Pre-registration is not

necessary to use TeleFile; however, you will be required to

enter any two of the following identifiers: 8-digit Account ID

Number, FEIN, or SSN, and the period ending date for the

period you wish to file. TeleFile is toll-free and can be

accessed 24 hours a day/7 days a week by calling 1-800-

748-8299.

The department also has third party vendors who will

provide e-filing software for those taxpayers who do not wish

to use the department’s e-filing options. A list of approved

software vendors is available on the department’s website

at revenue.pa.gov.

IMPORTANT: PA-3 forms are NOT available for

download from the internet and the use of other tax

forms could result in non-filer notification and/or the

misapplication of the tax payment.

PERSONS REQUIRED TO BE LICENSED

HOW TO OBTAIN A LICENSE

COLLECTION OF TAX (72 P.S. § 7237)

SALES TAX PURCHASE PRICE

(72 P.S. § 7201(G); 61 PA. CODE § 33.2)

TAX RATE (72 P.S. § 7202;

61 PA. CODE § 31.2, 61 PA. CODE § 60.16)

TAX RETURNS (72 P.S. § 7217)

5 www.revenue.pa.govREV-717

FILING FREQUENCIES

MONTHLY RETURNS WITH

PREPAYMENT OBLIGATIONS

ACCELERATED SALES TAX – AST LEVEL 1

Licensees whose actual tax liability is $25,000, but less than

$100,000 per quarter, must pay 50 percent of the tax liability

for the same month of the preceding calendar year or remit

at least 50 percent of the actual tax liability required to be

reported for the same month in the current year.

ACCELERATED SALES TAX – AST LEVEL 2

Licensees whose actual tax liability is $100,000 or more per

quarter, must pay 50 percent of the tax liability due for the

same month of the preceding calendar year.

PREPAYMENT DUE DATES

Prepayments are due by the 20th of the current month;

returns and remaining liabilities for the period are due the

20th of the following month.

MONTHLY RETURNS

Licensees whose actual tax liability is less than $25,000, but

greater than $600 per quarter, must file monthly. Monthly

returns are due the 20th day of the month following the end

of each calendar month.

QUARTERLY RETURNS

Licensees whose actual tax liability is less than $600 per

quarter, but greater than $300 annually, must file quarterly.

Quarterly returns are due the 20th day of the month

following the end of each calendar quarter.

SEMI-ANNUAL RETURNS

Licensees whole actual tax liability is $300 or less annually,

must file semi-annually. Semi-annual returns are due August

20th for the January to June period and February 20th for

the July to December period.

myPATH ONLINE FILING

myPATH is an online portal that provides many self-service

options such as registering a new tax account, accurately

and securely filing returns, making payments, managing

your accounts, and interacting with the department.

mypath.pa.gov

This regulation requires taxpayers to remit payments of

$1,000 or more through Electronic Funds Transfer.

Failure to comply with the Electronic Funds Transfer

remittance requirements may result in an assessment of a

penalty equal to 3 percent of the total tax due, not to exceed

$500. The penalty may be imposed on all payments of

$1,000 or more that are not presented to the Department of

Revenue by an approved payment method. If a business

does not meet the $1,000 threshold, it may voluntarily elect

to participate in the program.

NOTE: All tax documents are still required to be filed

even though the payments are made through EFT.

EFT REQUIREMENT

If you meet the $1,000 payment threshold, you are required

to remit your payment electronically.

ELECTRONIC PAYMENT METHODS

Taxpayers can choose one of the following electronic

methods: Automated Clearing House (ACH) Debit,

Automated Clearing House (ACH) Credit, or credit card. A

convenience fee, which is based on the tax due, will be

charged by the vendor for processing the credit card

transaction. Credit card payments can be made by

telephone or over the Internet. Visit the department’s

website at revenue.pa.gov for more information.

DISCOUNT (72 P.S. § 7227)

The vendor discount for licensees for timely filed returns and

payments is limited to the lesser of $25 or 1 percent of tax

collected for a monthly filer, $75 or 1 percent of tax collected

for a quarterly filer, and $150 or 1 percent of tax collected

for a semi-annual filer.

LATE FILING (72 P.S. § 7265, 7266; 61 Pa. Code § 35.2)

No discount is granted on returns filed late. Interest and

additions are to be added to late returns as follows:

INTEREST

Effective January 1st of each year, the interest rate will be

equal to the rate of interest established by the U.S.

Secretary of Treasury. Interest rates can be obtained from

form REV-1611. For any late payment of tax, interest is

calculated on a daily basis using the following formula:

INTEREST = TAX X DAYS LATE X DAILY INTEREST RATE

NOTE:The daily interest rate is derived by dividing the

annual interest rate by 365 days.

ADDITIONS

If any return is not filed by its due date, there is an addition

of 5 percent of the tax due for each month or fraction of a

month a proper return for the period remains unfiled, up to

FILE ELECTRONICALLY

REMITTANCE OF TAX PAYMENTS BY

ELECTRONIC FUNDS TRANSFER (EFT)

(72 P.S. § 9; 61 PA. CODE § 5.3)

6www.revenue.pa.gov REV-717

a maximum of 25 percent of the amount of tax for the period.

In no case shall the addition be less than $2.

NOTE: If the proper tax, interest and additions are not

remitted, the department will make an assessment.

USE TAX (72 P.S. § 7202; 61 PA. CODE § 31.7)

Use tax due by all sales tax licensees must be reported and

paid on the Sales, Use, and Hotel Occupancy Tax Return.

No discount is allowed on use tax reported. Use tax is due

upon the purchase price of any taxable tangible personal

property or services on which no equivalent amount of sales

tax was paid. The tax must be reported and paid with the

first tax return filed following the first taxable use of the

property or service. Use tax due by nonlicensees must be

reported and paid within the first 20 days of the month

following the month of the first taxable use in Pennsylvania.

Payments and returns may be remitted by visiting

mypath.pa.gov.

Individuals’ use tax liabilities may be reported annually on

the PA Personal Income Tax Return (PA-40). Visit

revenue.pa.gov/usetax for more information on use tax

reporting responsibilities and options.

PUBLIC TRANSPORTATION ASSISTANCE FUND

TAXES AND FEES (PTA) (61 PA. CODE § 47.19)

If the PTA taxes or fees have not been paid to a vendor, PTA

licensees should report these taxes on Line 7 of the PTA

Taxes and Fees Return (PA-4).

In addition to state Sales, Use or Hotel Occupancy Taxes, a

local sales, use or hotel occupancy tax may also be imposed

by a county of the Commonwealth or the City of

Philadelphia. As of January 2010, only Allegheny County

and the City of Philadelphia have imposed local taxes. This

local tax only applies to sales originating in or the use of

taxable property or services in a county or city that has

imposed the tax. Sales of property delivered to an out-of-

state location is not subject to the local tax. Vendors may

voluntarily collect the local tax to relieve purchasers of the

responsibility to report Use Tax. Vendors located in

Allegheny County or the City of Philadelphia are required to

collect the local tax. Volunteer collection is limited to vendors

not located in Allegheny county or the City of Philadelphia.

A 6 percent tax is imposed upon the rent paid for the

occupancy of a room or rooms in a hotel within the

Commonwealth. The term hotel is defined as a building or

buildings in which the public may, for a consideration, obtain

sleeping accommodations. The term hotel shall not include

any charitable, educational, or religious summer camp for

children, hospital, or nursing home. An additional 1 percent

local Hotel Occupancy Tax is imposed on the occupancy of

rooms in hotels within a county or city which imposes a local

tax (See Page 26). The 6 percent and 1 percent Hotel

Occupancy Taxes are in addition to any other room rental

taxes imposed.

EXEMPTIONS (61 PA. CODE § 38.2)

After the completion of 30 consecutive days involving an

occupancy of a room or rooms in a hotel, an occupant is

considered to be a permanent resident and is not required

to pay hotel occupancy tax.

The occupancy of a room or rooms by an ambassador,

minister or other diplomatic representative of a foreign

government properly accredited by the U.S. Government is

not subject to tax. The occupancy of a room or rooms by

employees or representatives of the U.S. Government is

subject to tax unless the employee is on official business,

provides the required supervisory approved documentation

and the rent is paid by the U.S. Government.

BOOKING AGENTS

A booking agent that facilitates the short-term booking of an

occupancy on behalf of an operator located in Pennsylvania

must now charge, collect and remit hotel occupancy tax on

the "accommodation fee," which is an amount charged by

the booking agent in excess of the discount room charge.

A 6 percent sales tax is imposed on the accommodation fee,

or any other fee, charged by a booking agent who facilitates

or collects payments for hotel accommodations on behalf of

a hotel operator located in the Commonwealth. An additional

1 percent local sales tax is due on the accommodation fees

for hotel bookings in Philadelphia and Allegheny Counties.

Booking agents are required to be registered for two

licenses to collect hotel occupancy tax.

a. The booking agent is required to obtain a Sales, Use,

and Hotel Occupancy Tax Booking Agent license.

Complete the REV-1840 Hotel Booking Agent

Registration Form to acquire the Booking Agent

license. Upon completion of the registration form, email

the form to RA-BTFTDIRECTORFAX@PA.GOV.

b. If the booking agent does not already have a

separate Sales, Use, and Hotel Occupancy Tax

license, it should obtain one by completing the

Pennsylvania Online Business Tax Registration at

mypath.pa.gov.

For more detailed information on Hotel Occupancy Tax for

Booking Agents please visit the department’s website at

revenue.pa.gov.

The following sales are not subject to tax:

• The services of repairing, altering, mending,

pressing, fitting, dyeing, laundering, dry cleaning, or

cleaning wearing apparel including formal wear and

shoes. Alterations on formal wear, when purchased

LOCAL SALES, USE, OR HOTEL

OCCUPANCY TAX (61 PA. CODE § 60.16)

HOTEL OCCUPANCY TAX

(72 PS § 7210; 61 PA. CODE § 38.1, 38.2,

TAX EXEMPT SALES (72 P.S. § 7204)

7 www.revenue.pa.govREV-717

in conjunction with the original formal wear

purchase, are taxable.

• The services of laundering or dry cleaning of

wearing apparel or household goods when

performed by coin operated equipment.

• Residential use of steam; natural, manufactured,

and bottled gas; fuel oil; electricity; basic telephone

service and subscriber line charges.

• Gasoline on which Liquid Fuels or Fuel Use Tax is

paid.

• Wrapping supplies when use is incidental to delivery

of property.

• Kegs used to contain malt or brewed beverages as

part of wrapping and packaging supplies

• Drugs or medical supplies (See Category 18,

Page 19.)

• Coal

• Grocery store food

• Water

• Returnable corrugated boxes used to deliver snack

food products when purchased by a manufacturer

• Wearing apparel, except formal apparel, sporting

goods and clothing and real or imitation fur articles

• Newspapers of general circulation that are qualified

to carry a legal advertisement

• Caskets, burial vaults, and grave markers

• Flags of the United States and Pennsylvania

• Textbooks for use in schools

• Sales to the U.S. Government

• Sales to the Commonwealth and its instrumentalities

or political subdivisions

• The sale at retail or use of services related to the

setup, teardown, or maintenance of tangible

personal property rented by an authority to

exhibitors at the Pennsylvania Convention Center

and the David L. Lawrence Convention Center.

• Property and services directly and predominately

used in timbering operations when purchased by a

company primarily engaged in the business of

harvesting trees. Timbering does not include the

harvesting of trees for clearing land for access roads.

• Sales for resale

• The transfer of property or rendition of services for

direct use in: Dairying (61 Pa Code § 32.31),

Farming (61 Pa Code § 32.33), Manufacturing (61

Pa Code § 32.32), Mining (61 Pa Code § 32.35),

Printing (61 Pa Code § 32.36), Processing (61 Pa

Code § 32.32) and Rendering a Public Utility

Service (61 Pa Code § 32.34), except motor

vehicles required to be registered. The sales at

retail of motor vehicles required to be registered are

subject to tax unless sold to a common carrier for

direct use in rendering a public utility service.

• Certain sales and services to organizations

qualifying as purely public charities which hold an

exemption number prefixed by the number 75.

These organizations do not qualify for exemption on

purchases of materials, supplies, or equipment

used in the construction, reconstruction,

remodeling, repair, or maintenance of real estate,

with the exception of materials and supplies used in

the routine maintenance of real estate. The

exemption does not apply to equipment used in

performing routine maintenance of real estate, nor

does the exemption apply to purchases for use in

an unrelated trade or business.

a. SALES ON WHICH NO PUBLIC

TRANSPORTATION ASSISTANCE FUND

TAXES (PTA) AND FEES ARE TO BE

COLLECTED (61 PA. CODE § 47.19)

New tires for highway use by a governmental

entity, and leases and rentals of motor vehicles

that qualify for a sales and use tax exemption

are not subject to PTA Taxes or Fees.

Generally, the services described below are subject to state

and local sales or use tax unless otherwise exempt. These

services are presumed to be subject to PA sales or use tax

if the delivery or benefit of the service occurs in

Pennsylvania. Use tax is due if the purchaser of the services

does not pay sales tax to the vendor.

PRONOUNCEMENTS

Statements of Policy or Regulations on the services listed

in A thru J have been published in the PA Bulletin. These

can be obtained by visiting revenue.pa.gov.

a. LOBBYING SERVICES (72 P.S. § 7201(k)(11),

(o)(9); 61 Pa. Code § 60.6)

Services provided by a lobbyist as that term is

defined under the Lobbying Registration and

Regulation Act are subject to tax if the benefit or

delivery of the service occurs in Pennsylvania.

b. ADJUSTMENT, COLLECTION OR CREDIT

REPORTING SERVICES (72 P.S. § 7201(k)(12),

(o)(10); 61 Pa. Code §§ 60.10-.11)

Adjustment and collection services are taxable

when the creditor is doing business in Pennsylvania

and the debtor’s address referred for adjustment or

collection is also in the State. Moreover, credit

reporting services are subject to tax when the

information or report is delivered to or received at a

location in the Commonwealth. Taxable services

include, but are not limited to, services provided by

adjustment bureaus or collection agencies,

consumer or mercantile credit reporting bureaus,

ADDITIONAL SERVICES SUBJECT TO TAX

8www.revenue.pa.gov REV-717

credit bureaus or agencies, credit clearinghouses

or credit investigation services. However, the

provision of credit card service with collection by a

central agency, debt counseling or adjustment

services to individuals or billing or collection

services provided by local exchange telephone

companies are not taxable.

c. SECRETARIAL OR EDITING SERVICES (72 P.S.

§ 7201(K)(13), (o)(11); 61 Pa. Code § 60.8)

Services including, but not limited to, editing, letter

writing, proofreading, resume writing, typing or word

processing performed for a purchaser in

Pennsylvania are taxable. Such taxable services do

not include court reporting and stenographic services.

d. EMPLOYMENT AGENCY SERVICES (72 P.S. §

7201(k)(15), (o)(13); 61 Pa. Code § 60.5)

Employment agency services are taxable if the

employee reports to work at a location in

Pennsylvania or if the employee is assigned to work

in Pennsylvania but reports to work at a location

outside of the state. “Employment agency services”

means the service of attempting to procure or

procuring temporary or permanent employment for

prospective employees or employers. Examples of

such services include executive placement services

or labor contractor employment agencies (other

than farm labor).

e. HELP SUPPLY SERVICES (72 P.S. §

7201(k)(15), (o)(13); 61 Pa. Code § 60.4)

Help supply services are taxable if the delivery or use

of the services occurs in Pennsylvania. “Help supply

services” is the provision of an individual by a vendor

to a purchaser when the individual is an employee of

the vendor and is supervised by the purchaser.

Examples of such services include those provided by

labor and manpower pools, employee leasing

services, office help supply services, temporary help

services, usher services and modeling services.

Farm labor services, and human health-related

services are not taxable help supply services.

f. DISINFECTING OR PEST CONTROL SERVICES

(72 P.S. § 7201(k)(14), (o)(12); 61 Pa. Code § 60.3)

Disinfecting or pest control services are taxable

when these services are performed on (1) real

property that is located in Pennsylvania; (2) tangible

personal property located in this Commonwealth

unless it is delivered to a location outside of the

Commonwealth, or (3) tangible personal property

outside this Commonwealth and the property is

delivered to a location in this Commonwealth.

Disinfecting services are services to property that

destroy or sanitize harmful microorganisms,

including deodorizing. Pest control services are

services to trees, shrubs, animals, buildings and

other property that neutralize, exterminate, trap,

recover or prevent pests, including fumigation.

g. BUILDING MAINTENANCE OR CLEANING

SERVICES (72 P.S. § 7201(k)(14), (o)(12);

61 Pa. Code § 60.1)

Building maintenance or cleaning services are

subject to tax when performed in Pennsylvania;

however, building repair services on buildings or

other property that is permanently affixed to realty

are nontaxable.

Building cleaning services are services that include

the removal of dirt, dust, grease or grime on a

building or inside of a building and the keeping of

the building and its contents in a clean, neat,

polished or orderly appearance. Building

maintenance services are routine and periodic

services on a building that keep a building in a

satisfactory operating condition. Example of building

maintenance and cleaning services are janitorial

services, office or interior building cleaning or

maintenance, bulb maintenance and acoustical tile

cleaning services. Building repair services are any

services that do not qualify as either building

cleaning or building maintenance services.

h. LAWN CARE SERVICES (72 P.S. § 7201(k)(17),

(o)(15); 61 Pa. Code § 55.6)

Lawn upkeep services performed in Pennsylvania

are taxable. Lawn care services include, but are not

limited to, fertilizing; mowing; dethatching; applying

herbicides, insecticides, or fungicides; and raking

grass on lawns.

i. SELF-STORAGE SERVICES (72 P.S. §

7201(k)(18), (o)(16); 61 Pa. Code § 60.12)

The provision of a building, a room in a building, or

a secured area within a building with a separate

access for each purchaser for the storage of

personal property is taxable if the self-storage is

located in Pennsylvania. However, safe deposit

boxes provided by financial institutions, storage in

refrigerator or freezer units, storage in commercial

warehouses, facilities for goods distribution and

lockers in airports, bus stations, museums and other

public places are not taxable self-storage services.

j. PREMIUM CABLE SERVICES (72 P.S. §

7201(m); 61 Pa. Code § 60.9)

The sale or use of premium cable service delivered

to a location in Pennsylvania is taxable. Additionally,

the sale, rental or lease of television, audio or radio

equipment for use in connection with premium or

nonpremium cable service is subject to tax.

k. CATERING SERVICES (72 P.S. § 7204(29);

61 Pa. Code § 60.7)

The sale of food for consumption on or off the

premises or on a “take-out” or “to-go” basis is

9 www.revenue.pa.govREV-717

taxable. In addition, rentals (silverware, tables,

chairs, linens, decorations, etc.) that are used in

providing the service are not entitled to the resale

exemption by the caterer. Further, charges for

rentals to the customer are subject to tax, even if

seperately stated.

Generally, construction contractors are required to pay tax

on all property (including materials, equipment, components

and supplies) that is furnished and installed in the

performance of construction activities.

A contractor may claim an exemption on property qualifying

as “building machinery and equipment,” as defined under

72 P.S. § 7201(pp), that will be transferred pursuant to a

construction contract with an exempt entity such as a purely

public charity or a government entity.

The contractor must provide to the vendor an exemption

certificate that identifies the exempt entity and includes the

exemption number issued by the department. Additionally,

the contractor must attach to the exemption certificate a list

of the property claimed to qualify as “building machinery

and equipment”.

Properly completed exemption certificates, REV-1220,

which provide a valid reason for exemption and are

accepted in good faith, relieve the vendor from the collection

of tax.

Exemption certificates are required to substantiate all

exempt sales with the exception of the following:

• Unless otherwise stated, (1) sales to governmental

entities, (2) sales of nontaxable tangible personal

property or services, and (3) sales where delivery

is required to be made outside of the

Commonwealth. Documentary evidence must be

retained by the seller on these transactions.

PETITIONS FOR REASSESSMENT

Once a taxpayer has filed a return, the Pennsylvania

Department of Revenue has three years to issue an

assessment for any additional tax owed. In certain

circumstances, such as fraud or a failure to file a return, the

department may have a longer period of time to issue an

assessment. Under Act 43 of 2017, the taxpayer has 60

days after the mailing date of the assessment to file a

petition for reassessment with the Board of Appeals.

PETITIONS FOR REFUND

A petition for refund may be submitted when a taxpayer

believes tax has been overpaid. A taxpayer generally has

three years from the date of payment to petition for a refund.

In case of audits, the refund petition must be filed within six

months of the mailing date of the notice of assessment,

determination or settlement.

For more information regarding petition procedures, please

visit the Board of Appeals On-Line Petition Center at

www.boardofappeals.pa.gov.

The sale at retail or use of tangible personal property

purchased with food stamps is exempt from tax in

accordance with the Food Stamp Act of 1977, as amended.

The vending machine sale of property, other than food and

beverages, is taxed on each separate sale. Taxable food

and beverages are taxed as follows: divide the gross

receipts collected on taxable sales by 1.06 which results in

the taxable sales amount. This taxable sales amount is

multiplied by 0.06 to determine tax due. These figures

should be inserted on the tax return.

Barbers and beauticians are required to pay tax on all

purchases of equipment, materials or supplies, regardless

whether the property is purchased for use in performance

of services or for resale. If supplies are sold to a customer,

the full 6 percent tax shall be charged and collected. The

barber or beautician may take a “TPPR” (tax paid, purchase

resold) credit on the credit line of the sales and use tax

return for those purchases upon which tax was paid at the

time of purchase and the item was resold. The TPPR block

must be checked on the credit line of the tax return.

The e-911 surcharge is a fee collected by retailers on each

prepaid wireless telephone or prepaid telecommunication

service sold. A prepaid wireless telecommunication service

qualifies as prepaid cell phones, prepaid cell phone

minutes/phone cards or any service that would reduce a

customer’s prepaid account to complete a call. This

surcharge is collected on each retail transaction regardless

of whether the service or prepaid wireless telephone is

purchased in person, by telephone, through the internet or

by any other method. The prepaid e-911 surcharge is to be

charged and collected by the retailer in addition to any other

CONSTRUCTION CONTRACTS

(61 PA CODE § 31.11 – 31.16)

EXEMPTION CERTIFICATES

(72 P.S. § 7237; 61 PA CODE § 32.2)

PETITION FOR REASSESSMENT OR

REFUND (72 P.S. §§ 9702, 10003;

61 PA. CODE § 7.1, ET SEQ.)

PROPERTY PURCHASED WITH

FOOD STAMPS (72 P.S. § 7204(46))

VENDING MACHINE SALES

(61 PA. CODE § 31.28)

BARBERS AND BEAUTICIANS

(61 PA CODE § 58.6)

E-911 FEE

10www.revenue.pa.gov REV-717

charges or fees and is not to be included for purposes of

calculating sales tax.

There will not be a separate return for the prepaid e-911

surcharge. It is to be reported on the PA-3, Sales, Use, &

Hotel Occupancy Tax Form, which has been modified to

include a separate line item to report the surcharge. Prepaid

e-911 surcharges are to be collected by a seller and

reported and remitted to the Department of Revenue with

the same filing frequency and by the same due dates as a

seller’s sales/use tax returns. The seller may qualify for a

discount, upon timely filing and payment in full on or before

the sales tax due date.

For more information on the prepaid e-911 surcharge, visit

the department’s Online Customer Service Center at

revenue.pa.gov or call 717-787-1064.

Keystone Opportunity Zones (KOZ), Keystone Opportunity

Expansion Zones (KOEZ) and Keystone Opportunity

Improvement Zones (KOIZ) have been established

throughout the Commonwealth to encourage investment

and development in areas designated as economically

distressed. The zone sales tax exemption is limited to

tangible personal property and services exclusively used,

consumed or utilized by qualified businesses in the zones.

The exemption does not apply to motor vehicles, including

special mobile equipment.

A construction contractor may make exempt purchases of

taxable tangible personal property and services pursuant to

a construction contract with a qualified business located

within the zones.

A qualified business in a zone must have a sales tax

exemption number, issued by the department on an annual

basis, to claim the exemption when making otherwise

taxable purchases.

Qualified businesses are required to complete a

Pennsylvania Exemption Certificate (REV-1220) with the

following information:

LINE 4

Purchaser is a “KOZ/KOEZ/KOIZ business holding

exemption number 72-xxxxxx"; and

LINE 7

Other “Property or services are being purchased for use and

consumption in a KOZ/KOEZ/KOIZ.”

KEYSTONE OPPORTUNITY ZONES

(73 P.S. § 820.101, ET SEQ.)

11 www.revenue.pa.govREV-717

DESCRIPTIONS

T – Taxable

NT – Nontaxble

* – Indicates change or clarification

** – Indicates new item

Tax is imposed on books, stationery and stationery supplies,

including Bibles and religious publications sold by religious

groups. Tax is imposed whether physically, electronically, or

digitally delivered, streamed, or accessed.

T – Bibles

T – Comic books

T – Crossword, game books

T – Dictionaries

T – E-books

T – Greeting Cards

T – Instruction books for needle-craft, embroidery,

knitting, etc.

NT – Mail order catalogues

NT – Newspapers of general circulation qualified to

carry a legal advertisement

T – Periodicals and magazines not purchased by

subscription

NT – Periodicals and magazines purchased by

subscription

T – Photographs

T – School supplies, except when sold directly to a

school district or qualified nonprofit educational

institution

T – Subscription to access e-books

NT – Textbooks, when sold by a school or an

authorized book store

T – Yearbooks

Generally, sales of business supplies and equipment used

in construction, repair, etc., of real estate are taxable.

T – Building materials, supplies and equipment

used in construction, repair, etc., of real estate,

except building machinery and equipment

purchased by or for certain exempt entities

T – Business forms such as invoices, order books,

etc.

T – Cash register receipt paper

NT – Direct mail advertising materials, including

calendars, matchbooks, etc.

T – Display cases and merchandising equipment

NT – Dry ice, when sold for internal packaging with

the sale of property to others

T – Fans

T – Signs, circulars, show cards, and posters

T – Vending machines and equipment

NT – Wrapping supplies used in connection with the

sale of products

Cannabidiol (CBD) and hemp products are considered

tangible personal property. These products are taxable

unless they fall into a sales tax exemption category. Please

note, this list is not a representation as to the legality of the

products.

NT – Clothing and Shoes

NT – Edible

NT – Gummies

NT – Hemp Diapers

NT – Inhaler

NT – Nasal Spray

NT – Oral Drops

NT – Patch

NT – Pills

NT – Seed Milk

NT – Tinctures

NT – Superfood Supplement

NT – Hemp Fuel (may be subject to alternative fuels)

T – Rope

T – CBD/Hemp mixed with beer

T – CBD/Hemp to be vaped (also subject to Other

Tobacco Tax)

T – CBD/Hemp Flower for smoking

T – Hemp Paper

T – Hempcrete

T – Liquid CBD/Hemp premixed with water

T – Lotions and Creams

T – Post Recovery Drink

NT – Protein Powder

T – Soap

T – Sunscreen

T – Supplement (Pets)

1. BOOKS AND STATIONARY

2. BUSINESS SUPPLIES AND EQUIPMENT

3. CBD AND HEMP PRODUCTS

LISTING OF TAXABLE AND EXEMPT PROPERTY

12www.revenue.pa.gov REV-717

Generally, clothing is nontaxable except the following: (1)

Formal day or evening apparel; (2) Articles made of real,

imitation or synthetic fur, where the fur is more than three

times the value of the next most valuable component material;

and (3) Sporting goods and clothing normally worn or used

when engaged in sports (See Category 25 on Page 36).

T – Accessories and ornamental wear

NT – Aprons

NT – Belts and suspenders

T – Biking clothing

NT – Boots and shoes, designed for everyday wear

T – Bridal apparel and accessories

NT – Compression clothing

T – Corsages and boutonnieres

T – Costumes – Halloween, Christmas, etc.

NT – Dress shields

NT – Face masks

T – Formal clothing or clothing designed for formal

functions and not normally worn except while

attending a formal function, including mother of

the bride dresses, flower girl dresses, tuxedos,

dinner jackets, and formal ties.

T – Fur, articles made of fur on hide or pelt, or any

material imitative of fur, and articles of which fur,

real, imitation or synthetic, is the component

material of chief value; and fur trimmed articles,

if the value of fur is more than three times the

value of the next most valuable component

material. Felt, wool or fabric is not taxable

unless it resembles fur on the hide.

NT – Garters and garter belts

NT – Girdles

T – Gloves, baseball, golf, racquet, etc.

NT – Gloves, cloth and leather, for everyday wear

NT – Gloves, gardening

T – Gloves, sheepskin, fur, rubber

T – Graduation caps and gowns

NT – Gym suits

T – Handkerchiefs

NT – Headwear for everyday wear

T – Helmets

NT – Hosiery, pantyhose and peds

NT – Hunting clothing, including camouflage and

blaze orange

NT – Leotards and tights

NT – Leather wearing apparel

NT – Lingerie

NT – Maternity clothing for everyday wear

NT – Neckwear, ties

NT – Nightgowns

T – Prom dresses

NT – Rainwear

NT – Receiving blankets

NT – Repairing of wearing apparel

T – Safety clothing

NT – Scarves, for headwear and neckwear

NT – Scout uniforms and camp clothes

T – Sheepskin boots

T – Sheepskin coats

NT – Stockings, including support-hose

NT – Suspenders

T – Swimming Suits

NT – T-shirts, imprinted

T – Tuxedos

T – Umbrellas

NT – Underclothing

NT – Work clothes, work uniforms

NT – Yard goods (to make clothing)

Generally, tax is imposed upon the sale or use of computer

hardware. Canned software is taxable including canned

software products and services accessed by end users in

Pennsylvania via computer devices, such as smartphones.

Canned software is software that is not designed, created

and developed for and to the specifications of an original

purchaser. Additionally, sales and use tax applies to any

transfer of a digital product where the purchaser pays a

consideration, unless that transfer is otherwise exempt.

T – Canned computer software, whether accessed

by physical medium such as a CD-ROM or

accessed electronically

T – Cellular telephones, smartphones, and

accessories

T – Computer tablets, e-readers, and accessories

T – Desktop computer hardware and accessories

such as monitors, keyboards, and mice

T – GPS navigation equipment and services

T – Laptop computers

T – Mobile applications (apps); in-app purchases

T – Non-fungible tokens

4. CLOTHING AND ACCESSORIES

5. COMPUTER HARDWARE, DIGITAL

PRODUCTS, AND STREAMING SERVICES

13 www.revenue.pa.govREV-717

T – Satellite radio equipment, services and

subscriptions

T – Updates and maintenance to support the above

items

T – Video and audio including downloads,

subscriptions and streaming services, consoles

and equipment

T – Video games including downloads,

subscriptions and streaming services, consoles

and equipment

In addition to sales tax, the retail sales of consumer

fireworks are subject to the 12% consumer fireworks tax.

The 12% consumer fireworks tax and the 6% sales tax apply

to the purchase price of consumer fireworks, independent

of each other. 3 Pa.C.S. § 1112. **Note, the consumer

fireworks tax is not imposed on consumer fireworks devices

such as ground and hand-held sparkling devices, novelties

or toy caps.

A. AERIAL DEVICES, INDIVIDUAL

T – Aerial Spinner

T – Girandola

T – Helicopter

T – Mine and Shell Preloaded

T – Mine Preloaded

T – Missile - Fin Stabilized

T – Missile - Spin Stabilized

T – Rocket (Bottle)

T – Roman Candle

T – Shell Preloaded

B. CAKE AND COMBINATION DEVICES

T – Cake 200

T – Cake 500

T – Combination 200

T – Combination 500

C. GROUND DEVICES, INDIVIDUAL

T – Chaser

T – Crackling Ball

T – Crackling Strip

T – Crackling Tube

T – Flasher / Strobe

T – Flitter Sparkler

T – Firecracker

T – Fountain Cone

T – Fountain Cylindrical

T – Fountain Nitrocellulose

T – Ground Spinner

T – Illuminating Torch

T – Smoke

T – Snake

T – Specialty Device

T – Wheel

T – Wire Sparkler or Dipped Stick

D. MISCELLANEOUS

T – Blank Requirements Table

T – Fuse

E. NOVELTIES

T – Booby Trap / Pull Apart

T – Novelty Flitter Sparkler

T – Novelty Smoke Device

T – Novelty Snake

T – Novelty Wire Sparkler or Novelty Dipped Stick

T – Party Popper

T – Snapper

F. RELOADABLE KITS

T – Aerial Shells, Reloadable Kit

T – Fountains, Reloadable Kit

T – Mines, Reloadable Kit

T – After shave creams, lotions, powders

T – Antiperspirants

T – Aromatherapy products (candles, oils, washes,

etc.)

T – Atomizers containing perfume and other liquids

T – Bath milks, oils, powders, salts, tablets,

crystals, etc.

T – Bath and shower gels and body shampoos

T – Bleach creams and lotions

T – Blush, rouges

T – Body lotion and creams

T – Breath fresheners and breath sprays

T – Bubble bath preparations

T – Cocoa butter, if advertised or labeled for

cosmetic purposes

T – Colognes

T – Compacts containing blush or powder, compact

refills

T – Cosmetics

T – Creams, cleansing, beauty or cold

T – Creams, protective (having cosmetic claims or

use as skin creams, antiperspirants)

T – Cuticle softeners and removers

7. COSMETICS AND TOILETRIES

6. CONSUMER FIREWORKS TAX

14www.revenue.pa.gov REV-717

T – Deodorants (even though having a medicinal or

curative value, if advertised or labeled for use

as a body deodorant)

T – Deodorants (for use in closets, bureau drawers,

etc., for imparting fragrance to clothing)

NT – Deodorants, colostomy

T – Dusting powders

T – Eye shadows, eyeliner

T – Eyebrow pencils

T – Eyelash mascara and eyelash and brow dyes

T – Face lotions, facial oils, face creams

T – Face packs

T – Face powders, in loose or cake and liquid form

T – Foundation makeup

T – Freckle removers, vanishing creams

T – Hair conditioners and rinses

T – Hair dyes, colorings, tints, rinses and bleaches

T – Hair gels and mousse

T – Hair oils

T – Hair removers

NT – Hair restorative medications

T – Hair straighteners

T – Hair straightening lotions, creams, conditioners

and rinses

T – Hairdressings, lotions, tonics and pomades

(regardless of whether they are colored or

scented)

T – Hairsprays

T – Hand lotions, creams and sanitizers

T – Lip balm and ointments

T – Lipsticks, lipstick refills, liquid lip color, lip liner

and lip gloss

T – Lotions, cleansing and beauty

T – Makeup remover

T – Manicure preparations and kits

T – Mask preparations

T – Massage creams

T – Mouthwashes

T – Nail bleaches

T – Nail polish removers

T – Nail polishes, nail lacquers, nail enamel

T – Perfume novelties, containing perfume

T – Perfumes and perfume ingredient kits

T – Permanent waving creams, lotions, neutralizer

and kits

T – Powder bases (liquid, cream and pressed)

T – Sachets containing powder or aroma producing

materials

T – Scalp lotions, which are used or intended for

use as a treatment for dry or oily hair

T – Shampoos

T – Shaving preparations, creams, lotions,

powders, including medicated preparations

T – Skin balms, bleaches, creams, fresheners,

lotions, oils, tonics or whiteners

T – Sun allergy cream

T – Sunburn preventives - suntan creams, lotions,

oils, sunblock, etc.

NT – Sunburn treatment, lotions or creams

T – Talcum powder

NT – Toothbrush, electric

NT – Toothbrush, toothpaste, tooth cleaners, dental

floss and replacement brushes for electric

toothbrush

T – Waterpiks and water flossers

T – Wave set, paste, powder or lotion

T – Wrinkle removing and concealing preparations

The tax is not imposed upon the sale of property to a farmer

to be used or consumed directly in the business of producing

agricultural products. Home gardening is not considered

farming. See REV-1729, Tax Information for Farmers, for

additional information.

NT – Artificial breeding equipment and supplies

NT – Blacksmith/farrier services for commercial

racehorses or horses used directly in farming

NT – Building supplies and materials used to build

and repair a roofed structure or facility, or a

portion of the facility, used for occupation by

livestock or poultry

T – Building supplies and materials used to build

and repair a shed or other structure not used for

occupation by livestock or poultry

NT – Cleaners and disinfectants used in cleaning

milking equipment and to sterilize milk cans to

prevent spoilage. (Property used for general

farm cleaning and maintenance is taxable)

NT – Equipment used to extract a product from

productive animals or from the soil, such as

harvesters, combines, binders, forage

blowers, milking equipment, egg collecting

equipment, corn shuckers, threshers, manure

handling equipment

NT – Equipment such as barn shovels, ensilage

forks, wheelbarrows and feed carts

NT – Feed and feed additives for productive animals

8. FARMING SUPPLIES AND EQUIPMENT

15 www.revenue.pa.govREV-717

T – Feed for the raising of non-productive animals

for hunting or zoos

T – Fencing

NT – Fertilizer and chemical additives to be added

to soil

T – Fire prevention and safety equipment

NT – Fuel for use in heating poultry brooder and

greenhouses

NT – Fumigation services upon agricultural

commodities or containers used for

agricultural commodities

T – Greenhouses and mushroom houses (if

permanently installed to the real estate)

NT – Grooming materials, equipment and supplies

when necessary for the health of productive

animals

NT – Harnesses used to control productive animals

on the farm

NT – Ice

NT – Livestock equipment to dispense chemicals,

medicines and feed additives

NT – Livestock feeding equipment such as tubs,

buckets, cans, etc., feed scoops and portable

watering devices

T – Maintenance facilities including tools,

machinery and equipment to maintain

machinery, equipment or building property, such

as chain hoists, tire spreaders, drills, sanders,

lumber, nails, wrenches, brooms, welding

equipment, paint brushes and sprayers

NT – Milk strainers and strainer discs and towels

(dispensers to store and dispense the discs are

taxable)

T – Motor vehicles, if required to be licensed by the

Pennsylvania Department of Transportation

NT – Multipurpose agricultural vehicle (ATV), when

used for farming

NT – Pest control services for agricultural purposes

NT – Property which becomes an ingredient or

constituent of a farm product or is consumed by

productive animals or plant growth, such as

seeds, fertilizer, chemical additives, etc., and

property such as seeders, planters, plows,

harrows, cultivators, sprayers and similar

equipment used to till soil, plant, seed and care

for productive plants

NT – Property used to handle, store or preserve farm

products or productive animals on farm

premises such as chemicals, grooming

equipment (dehorners, debeakers, hoof

trimmers, calf weaners, etc.)

T – Property used to transport or convey the farm

product after the final farming operation

NT – Refrigeration or cooling equipment used to

store and preserve farm products

NT – Replacement parts such as tires, motors, belts,

cutting edges, air filters, gears and similar

replacement parts installed on exempt

equipment. Motor fuels, lubricants, compressed

air, distilled water, abrasives and similar supplies

when used in operating exempt machinery are

not taxable. Tools and equipment to apply parts

and supplies are taxable.

NT – Seeds

NT – Silos

T – Water heater for cleaning dairy equipment

and supplies

NT – Water pump for farm use

NT – Wrapping supplies and containers which are

non-returnable to deliver self-produced farm

products

The tax is imposed upon the sale of property which is

purchased by persons not engaged in the business of farming.

T – Fertilizer, sprays, insecticides

T – Gardening supplies

T – Seeds and bulbs

T – Vegetable seeds, vegetable plants, flowers and

fruit trees

NT – Vegetable seeds, vegetable plants and fruit

trees purchased with food stamps

Generally, tax is imposed on food and beverages sold from

a caterer or an establishment selling ready-to-eat food and

beverages for consumption on or off the premises, on a

take-out or to-go basis, or delivered to the purchaser or

consumer. An establishment selling ready-to-eat food and

beverages is defined by law to include a restaurant, cafe,

lunch counter, private or social club, tavern, dining car,

hotel, night club, fast food operation, pizzeria, fair, carnival,

lunch cart, ice cream stand, snack bar, lunch truck,

cafeteria, employee cafeteria, theatre, stadium, arena,

amusement park, juice stand, carryout shop, coffee shop,

popcorn stand and other establishments, whether mobile

or immobile. The law specifically excludes certain

businesses from this definition and these establishments

are discussed in Section 10.

10. FOOD AND BEVERAGE SOLD

FROM A CATERER OR ESTABLISMENT

SELLING READY TO EAT FOOD

9. FLOWERS, SEEDS, FERTILIZERS, ETC.

16www.revenue.pa.gov REV-717

T – All food and beverages, in any quantity,

including both food and beverages prepared on

the premises and prepackaged food and

beverages, unless specifically exempt

NT – Candy and gum

T – Food supplements and substitutes

NT – Ice

T – Nonalcoholic beverages

NT – Water

T – Wine, sold for consumption off-premises or on

a to-go basis

Generally, tax is not imposed on food and beverages sold

from other than a caterer or establishment selling ready-to-

eat food and beverages. However, tax is imposed upon

selected food and beverage items listed as taxable as

follows, when sold from the establishments previously listed.

NT – Beer, six packs (unless sold by a distributor)

NT – Bitters and grenadine

T – Breath mints

T – Brewed coffee

NT – Candy apples

NT – Candy and gum

NT – Caramel corn

NT – Coffee beans, whole or ground

NT – Coffee, cold bottled and flavored

T – Coffee, hot

NT – Deli items such as meats and cheeses, potato

salad, macaroni salad, etc.

T – Energy drinks or shots 4 ounces or greater

NT – Energy drinks or shots less than 4 ounces

NT – Food, fruit drinks, soft drinks and sandwiches

purchased with food stamps

NT – Food supplements in any form

NT – Fruit drinks, noncarbonated or reconstituted,

containing at least 25% natural fruit juice

T – Fruit drinks, noncarbonated or reconstituted,

containing less than 25% natural fruit juice

T – Hot beverages

T – Hot food items

T – Hot soup

T – Hot pizza

NT – Ice

T – Ice cream, yogurt and other ice based products

when hand dipped or hand served

T – Kool-Aid

T – Meals - not including prepackaged frozen meals

or meals requiring additional preparation

NT – Milk

T – Nonalcoholic beverages unless specifically

exempt

NT – Party trays, vegetable, cheese, seafood, meat

NT – Power / Energy Bars

NT – Pretzels and chips

NT – Protein Bars

T – Pumpkins – for decoration

NT – Pumpkins – for food

T – Salad bars, self-service

T – Sandwiches

T – Soft drinks, bottled and non-bottled (including

soft drink mixes in powder, liquid or tablet form)

NT – Soy milk

T – Sports drinks

T – Sushi

NT – Sweeteners, artificial

NT – Tea, all forms including liquid and powdered

tea, except hot tea

NT – Water, including nonflavored mineral water

T – Water, flavored, including vitamin water

Generally, hair goods are taxable unless the item qualifies

as clothing.

T – Blow-dryers

T – Hair goods and notions, such as barrettes, hair

pins, hair nets, curlers, clips, hair bow holders,

combs, brushes, chignons, bandeaux

T – Irons, curling and flat

T – Shower caps

T – Wigs and toupees (the service of cleaning,

styling, etc., also is taxable)

T – Amusement rentals

T – Audio players, components and accessories,

records, compact discs

T – Baseball, football cards, etc.

12. HAIR GOODS AND NOTIONS

13. HOBBY SUPPLIES,

TOYS, GAMES, RADIOS, ETC.

11. FOOD AND BEVERAGES SOLD FROM A

VENDING MACHINE, DELICATESSEN,

GROCERY STORE, SUPERMARKET,

FARMERS MARKET, BAKERY, DONUT SHOP,

PASTRY SHOP, CONVENIENCE STORE, AND

OTHER SIMILAR ESTABLISHMENTS

17 www.revenue.pa.govREV-717

T – Bicycles and parts

T – Boats and equipment

T – Bounce house rentals

T – Games

T – Hobby supplies

T – Musical instruments and sheet music

T – Photographic and projection equipment and

supplies

T – Photographic services, film developing, printing,

processing, mounting, coloring, etc.

T – Playing cards

T – Pocket knives

T – Radios, TV sets, receiving equipment

T – Tape recorders and tapes

T – Toys

T – Video cassettes and discs, recorders, players,

components and accessories and cameras

Clothing is defined as articles designed for everyday wear.

Goods and items which are to become a component part of

clothing are not taxable. Goods and items which become a

component of articles other than clothing, such as formal

wear and crafts, are taxable. Equipment and supplies used

in sewing are taxable.

T – Artificial flowers

T – Buckles for articles other than clothing

NT – Buckles for clothing

T – Buttons for articles other than clothing

NT – Buttons for clothing

T – Dress forms

NT – Dress patterns

NT – Dye, clothing fabric

T – Elastics for articles other than clothing

NT – Elastics for clothing

T – Embroidery hoops

NT – Embroidery of clothing

T – Embroidery of formal wear and other items

T – Fabrics for articles other than clothing

NT – Fabrics for clothing

T – Hooks and eyes for articles other than clothing

NT – Hooks and eyes for clothing

T – Knitting yarn for articles other than clothing

NT – Knitting yarn for clothing

T – Laces, ribbons, edgings, trimmings for articles

other than clothing

NT – Laces, ribbons, edgings, trimmings for clothing

T – Needle-craft instruction books

T – Needles

T – Rug yarns

T – Scissors

T – Sewing kits

NT – Shoulder pads

T – Tape measures

T – Thimbles

T – Thread for articles other than clothing

NT – Thread for clothing

T – Yarn goods for articles other than clothing

NT – Yarn goods for clothing

T – Yarn holders

T – Zippers for articles other than clothing

NT – Zippers for clothing

T – Air fresheners

T – Ant traps

T – Basin stoppers

T – Batteries

T – Bedding

T – Books

T – Boot caddy

T – Brooms

T – Buckets

T – Candles

T – Charcoal

T – Cloth laundry bags

T – Cloth towels, dish, bath and hand

T – Clothesline

T – Clothespins

T – Coat hangers

T – Cookware, pots and pans

T – Cutlery

T – Decorations, household and yard

T – Dinnerware

T – Dishpans

T – Door mat

T – Drinking glasses

T – Easter egg color/paint

15. HOUSEHOLD GOODS AND SUPPLIES

14. HOME SEWING,

MILLINERY, AND CRAFT SUPPLIES

18www.revenue.pa.gov REV-717

T – Extension cords

T – Filters, disposable air

T – Fire extinguishers

T – Fly swatters

T – Fly tapes

T – Furnishings, appliances, fittings, ornaments,

furniture, equipment and accessories.

Furnishings including bedding, rugs, lamps,

hardware, electrical goods, mirrors, pillows,

scarves for furniture, bookends, clocks,

glassware, crockery, silverware, flatware and

other household wares

T – Fuses

T – Glue

T – Grills, and replacement parts, utensils and

scrapers

T – Hardware and tools

T – Household linens, blankets

T – Insecticide sprays

T – Ironing board and covers

T – Jars for canning and jar lids

T – Light bulbs

T – Lubricating oils

T – Matches

T – Metal and plastic cooking utensils and flatware

T – Mops

T – Moth balls and moth flakes

T – Mouse traps

T – Needles

T – Notebooks

T – Oilcloth

T – Paints, brushes and painting equipment

T – Paint removers

T – Plants, vegetable and flower (see Category 8)

T – Polishing cloths

T – Refrigerator deodorants

T – Rubber gloves

T – Rug shampoo applicators

T – Salt, water softeners

T – Sandpaper

T – Scrub brushes

T – Seeds, vegetable and flower (see Category 8)

T – Shoe brushes

T – Sponges

T – Stationery

T – Static control spray, sheets

T – Thermometers

T – Thermoses

T – Thimbles

T – Tie racks

T – Toothpicks

T – Turpentine and paint thinner

T – Vacuum cleaners, and disposable bags, parts

T – Ventilating fans and equipment

T – Water filters, replacement

T – Wax applicators

T – Wax paraffin

A. SOAPS AND DETERGENTS

T – Bleaches

T – Cleaner, septic tank, hand, oven, toilet bowl or

tile

T – Cleansers

T – Detergents

T – Drain opener

T – Dry cleaning kits

T – Pre-soaks

T – Rug shampoo

T – Soaps, scented and unscented

T – Softeners (fabric)

T – Spot removers and stain treatments

T – Starch

T – Whiteners

B. CLEANING AND POLISHING PREPARATIONS

T – Car cleaners and waxes

T – Glass cleaner

T – Polishes, floor, furniture, silver and similar items

T – Removers, rust or wax

T – Scouring pads

T – Steel wool

C. PAPER GOODS

T – Cups, paper, plastic or Styrofoam

NT – Disposable diapers and incontinence products

T – Drop cloths, paper and plastic

T – Facial tissue

T – Filters, coffee

T – Napkins

T – Place mats

T – Plates, paper, plastic or Styrofoam

19 www.revenue.pa.govREV-717

NT – Sanitary napkins, tampons or similar items used

for feminine hygiene

T – Shelf paper, liners

T – Straws for drinking

T – Tablecloths

T – Toilet seat covers

NT – Toilet tissue

T – Towels

NT – Wet-wipes

D. WRAPPING SUPPLIES

T – Aluminum foil

T – Food bags

T – Plastic wraps

T – Tape, masking, scotch, plastic, freezer, duct

T – Trash bags, paper and plastic

T – Twine

T – Wax paper

T – Wrapping paper, including gift wrapping,

ribbons, etc.

T – Accessories, nursing bottles, nipples, teething

beads, teethers

NT – Bibs

T – Car seats, infant

T – Crib blankets

T – Diaper bags

NT – Diaper cream

NT – Diaper pins

NT – Diapers, cloth and disposable

NT – Diaper service

NT – Formula

T – Furniture including cribs, high chairs and

booster seats

T – Liners, (nursing bottles)

T – Monitors

NT – Receiving blankets for infants

NT – Rubber pants

T – Swim diapers

NT – Wipes, baby

T – Beads – materials used in jewelry-making

T – Earring backs

T – Jewelry, including those with religious

symbols incorporated

T – Jewelry, used for body piercing

T – Jewelry repair services

T – Ornaments and pins for hats and dresses

T – Bags, carrying, athletic, book, etc.

T – Handbags, pocketbooks and purses

T – Knitting bags

T – Leather goods, except clothing

T – Luggage, briefcases

T – Wallets and billfolds

The tax is not imposed on prescription or nonprescription

medicines and drugs or medical supplies, crutches and

wheelchairs for the use of people with disabilities, artificial

limbs, artificial eyes and artificial hearing devices, when

designed to be worn on the person of the purchaser or user,

false teeth and materials used by a dentist in dental

treatment, eyeglasses, when especially designed or

prescribed by an ophthalmologist, oculist or optometrist for

the personal use of the owner or purchaser, and artificial

braces and supports designed solely for the use of people

with disabilities, or any other therapeutic, prosthetic or

artificial device designed for the use of a particular

individual to correct or alleviate a physical incapacity,

including, but not limited to, hospital beds, iron lungs and

kidney machines.

T – Acne cleaners and acne pads

NT – Acne treatments, lotions, creams

T – Adhesive removers

NT – Adhesives used for medical treatment

T – Air cleaners and electrostatic machines

NT – Alcohol, rubbing, swabs and wipes

NT – Analgesics

NT – Antacids

NT – Antiseptics, for external use only

NT – Applicators (See "Cotton applicators”)

NT – Arch supports

NT – Arm slings

NT – Artificial eyes

NT – Artificial limbs

NT – Aspirin

T – Autoclave

19. MEDICINE, DRUGS,

AND MEDICAL SUPPLIES;

PROSTHETIC AND THERAPEUTIC DEVICES

17. JEWELRY

16. INFANT SUPPLIES

18. LUGGAGE, HANDBAGS,

CARRYING BAGS, WALLETS, ETC.

20www.revenue.pa.gov REV-717

NT – Automobile accessories, when noted by the

Department of Transportation upon the motor

vehicle operator's license of the purchaser that

such accessories are necessary, and when

charges for accessories are stated separately

by the vendor on the sales invoice.

NT – Automobile wheelchair lifts

T – Baby powder

NT – Bandages, dressings, gauze and cotton

T – Bath tub and bathroom safety devices

T – Batteries, unless purchased for use in medical

equipment and from a medical supply house

NT – Bed boards

NT – Bed drain bags

NT – Bed pans

NT – Bed trapeze bars

NT – Benzoin

T – Bidet toilet seats

T – Blankets

T – Blood agar plates

NT – Blood glucose monitors used to treat diabetes

(therapeutic devices)

NT – Blood pack units

T – Blood pressure testing apparatus

NT – Bone pins

NT – Braces and supports worn on the body to

correct or alleviate a physical incapacity

NT – Braille teaching texts

NT – Breast pumps

NT – Breathing units, intermittent positive pressure

NT – Burn ointment and lotion

NT – Calamine lotion

NT – Canes

NT – Cardiac emergency kit

NT – Cardiac pacemakers and electrodes

NT – Castor oil

NT – Catheters and accessories

T – Chemical agents and related supplies for

analysis of patients’ specimens

NT – Cod liver oil

NT – Colostomy appliances

NT – Colostomy deodorants

NT – Commodes, chair bedside

NT – Commode seats, elevated for use by

incapacitated persons

NT – Contact lenses and wetting solutions

T – Contact lenses cleaning solutions

NT – Corn pads and plasters for the removal of corns

NT – Cotton applicators, cotton rolls, cotton balls and

cotton swabs

NT – Cough and cold items, cough drops, cough

syrups

NT – Crutches

NT – Crutch pads

NT – Defibrillators

T – Dehumidifiers

NT – Dental floss

NT – Dental materials which are transferred to the

patient, including dentures, fillings, crowns,

inlays, bridges and lingual or palatal bars

NT – Dental supplies used in dental treatment,

including x-ray film, cotton, impression and

materials

T – Dentist chair

NT – Dentist drills, disposable

T – Dentist replacement burs, drills, reusable

NT – Denture products, including denture cleaners

and adhesives

T – Deodorants, personal and room

T – Diagnostic equipment

T – Diagnostic glassware and diagnostic testing

materials

NT – Dialysis machines

NT – Diathermy machines

NT – Dietary supplements and substitutes, in any

form

NT – Diet pills

T – Disinfectants

NT – Drapes, paper

T – Ear plugs

T – EKG mounts and EKG paper

NT – Elastic bandages and braces

T – Electrocardiocorder

NT – Emesis basins or pans

NT – Epsom salts

T – Esophageal dilator

T – Eucalyptus oil

NT – Examining table paper

T – Exercise equipment, including exercise bikes

and treadmill exercisers

NT – Eye ointment

NT – Eye pads

21 www.revenue.pa.govREV-717

NT – Eye washes

NT – Eyeglasses, prescription

NT – False teeth

NT – First aid kits

NT – Fluidic breathing assistor

NT – Food substitutes

NT – Foot pads, insoles, all types

NT – Foot products for treatment of infections

NT – Gauze

NT – Gloves, surgical, disposable

NT - Glucose tablets

NT – Glycerin

NT – Gowns, medical

NT – Hearing aids and batteries

T – Heaters, portable, room

NT – Heating pads

NT – Hospital beds, having side rails, electric and

non-electric with attachments

NT – Hot water bottles

T – Humidifiers

NT – Hygienic needs, douche powder, vaginal

preparations

NT – Hydrocortisone cream

NT – Hydrogen peroxide

NT – Ice bags

NT – Ileostomy bags

NT – Incontinence products, including incontinence

pants

NT – Infusion pumps

NT – Inhalation therapy equipment and equipment

used to provide emergency breathing assistance

NT – Insulin

NT – Insulin pumps

T – Intravenous stand

NT – IUD devices

T – Laboratory testing and analysis equipment

and supplies

NT – Lactose intolerance medication

NT – Lamps, ultraviolet and infrared

NT – Lancets

NT – Laxatives and cathartics

NT – Lice shampoo

NT – Lifters, patient

NT – Lubricating jelly

NT – Lymphedema pumps

T – MRI equipment

T – Mattresses, air

NT – Mattresses, alternating positive pressure

NT – Mattresses and covers for hospital beds

T – Medical alert cards

T – Medical alert systems

NT – Medicated powder

NT – Medicine cups, disposable

T – Microscopes

NT – Milk of magnesia

T – Mouthwashes

NT – Muscle stimulator, electronic for physical therapy

NT – Nasal cannula

T – Nasal speculum

T – Needle holder

NT – Needles and syringes, disposable

T – Needles and syringes, reusable

NT – Orthodontic brackets

T – Orthodontic trays

NT – Orthopedic splints

T – Overbed tables

NT – Oxygen and oxygen equipment, when used for

medical treatment

NT – Pads, moist heat pad, alternating positive

pressure pad, flotation pad, lamb’s wool pad

NT – Paraffin bath units, standard or portable

T – Percussors

NT – Pet medicines

NT – Petroleum jelly

NT – Physical therapy equipment, when designed

exclusively for use in correcting or alleviating a

physical incapacity

T – Plaque remover

T – Pore cleaners, medicated, pore strips

NT – Postural drainage boards

NT – Postural support chairs

NT – Prefilled syringes for injection

NT – Pre-moistened wipes

NT – Prophylactics

NT – Prostheses (mammary, malar, chin, urinary,

incontinence, etc.)

T – Pumice powder

NT – Pump, diaphragm, pressure vacuum

T – Razor blades, unless disposable and used for

medical procedure preparation

22www.revenue.pa.gov REV-717

NT – Rectal preparations

T – Safety grab bars

NT – Sanitary napkins, tampons and similar items

T – Sanitizer, air

T – Sauna baths

T – Scissors

T – Shaving products

T – Sheets, cloth

NT – Sheets, disposable

NT – Shoe insoles, orthopedically designed

NT – Sitz bath

NT – Smoking deterrents, gum and patch

T – Soaps

NT – Specimen containers, disposable

T – Sphygmomanometer

T – Sphygmostat

NT – Stair gliders for persons having a physical

disability, installed in the purchaser’s home and

pursuant to a physician’s prescription

T – Stethoscope

NT – Styptic pencils

T – Suction machines and pumps

NT – Sunburn treatment lotions or creams

T – Sunglasses (unless prescription)

T – Suntan lotion, sunblock

NT – Suppositories

T – Surgical instruments

NT – Surgical instruments and supplies, single use

disposable

NT – Surgical masks, disposable

NT – Sutures

T – Tables, bedside

T – Tables, examining

T – Talcum powder

T - Teeth whitening strips

T – Telecaption equipment

NT – Test strips used in treatment of diabetes

T – Testing kits, pregnancy, UTI

NT – Thermal pads, disposable

T – Thermometer, medical

NT – Thermometer covers, disposable

NT – Tongue depressor, disposable

T – Tooth whitening kits

NT – Toothache drops

NT – Toothbrushes

NT – Toothpaste

NT – Tourniquets

NT – Trachea tubes

NT – Traction units, including bed stand, anklet,

extension, pelvic or cervical units, head holder,

fracture unit with trapeze bar set, weights,

weight bags, pelvic lacing belt, and over door

traction equipment

NT – Tubing, intravenous

NT – Urine drain bag

T – Vacutainers

NT – Vaginal diaphragms

T – Vapona strips

T – Vaporizers

NT – Vitamins

NT – Walking bars and walkers

NT – Wheelchairs, manual and motorized, scooters

and batteries

T – Whirlpool baths and whirlpool pumps

T – Wigs

T – X-ray equipment and machines

T – X-ray film and chemicals not used by dentists

NT – Acupuncture and massage services

T – Antiques

NT – Body tattooing and piercing services

NT – Bullion, investment metal

T – Car wash, automated or self-serve

NT – Caskets, burial vaults, markers, interred

cremation urns and tombstones for human

graves, including foundations

T – Christmas trees

T – Coin banks and coin holders

NT – Coins, investment (numismatic coins and

legal tender)

T – Compressed air, dispensed

T – Corkage fee

NT – Coupon books sold to individual consumers

T – Cremation urns, not interred

T – Dry ice, except when sold as an internal

packaging material to retailer, manufacturer or

processor

NT – Safety equipment and devices designed and

worn by production personnel employed in

manufacturing, processing, mining, public utility,

20. MISCELLANEOUS

23 www.revenue.pa.govREV-717

farming and dairying. Examples: asbestos suits,

gloves, aprons, boots, masks, helmets, goggles

and similar items

T – Equipment and devices worn by nonproduction

personnel

T – Fencing materials

NT – Flags of the United States and Commonwealth.

Bunting and other flags are taxable.

T – Flag kits, that include poles or brackets

T – Fuel for motor vehicles, except when subject to

Liquid Fuel or Fuel Use Tax

NT – Gift cards

NT – Golf green fees

NT – Health club membership fees

T – Hot tubs and spas, regardless of physician

recommendation

T – Lunch kits, thermoses and replacement parts

T – Motor vehicle repair services (including labor),

accessories, parts, supplies, lubricants,

equipment, vehicle and emission inspection

T – Paper money, which is not legal tender in the

United States, is taxable on full purchase price

T – Paper money, which is legal tender in the

United States, is taxable on amount in excess

of face value

NT – Parking fees (may be subject to Hotel

Occupancy Tax)

T – Party favors

NT – Pony rides and trail rides

T – Prepaid telephone cards

NT – Retail Club memberships

T – Scout supplies and training manuals, except

when sold to a scout troop

T – Sheds, unless purchaser has a building permit

T – Souvenirs

T – Stamps, cancelled United States stamps and

all foreign stamps are taxable on the full

purchase price

T – Stamps, uncancelled United States stamps are

taxable on amount in excess of face value

NT – Tanning booth fees

NT – Tickets for admission to the theater, concerts,

sporting events, amusements parks, and

amusement or activity complexes

T – Trading stamp redemption for taxable property

NT – Contact lenses, prescription, and wetting

solutions

T – Contact lenses cleaning solutions

NT – Eyeglasses, prescription

T – Magnifying glasses

T – Opera glasses and field glasses

T – Sunglasses (prescription sunglasses are

exempt)

NT – Boarding, sitting or walking

T – Clippers and clipper lubricants

T – Clothing

T – Equipment (collars, leashes, etc.)

T – Farrier services for pet horses

NT – Flea collars, flea powder, flea and tick soap and

tick sprays for use on pets

T – Food, including food supplements and

prescription food

T – Grooming, unless performed by a veterinarian

for the purpose of or incidental to medical

treatment

NT – Medicines and medical supplies

T – Pet caskets and urns

NT – Pet cremation and burial services

T – Sale or rental of pets, or adoption from shelters,

which includes fees for shots and spaying or

neutering

T – Shampoo

T – Veterinarian equipment

NT – Veterinarian services

T – Vitamins

Bibles, religious publications and religious articles are

subject to tax unless purchased by organizations qualifying

as institutions of purely public charities which hold an

exemption number prefixed by the number 75, and

government entities.

T – Bibles

T – Candles used in religious worship

T – Clergy vestments and choir and altar server

clothing

T – Holy water bottles

T – Nativity scenes

T – Religious publications sold by religious groups

T – Religious statues, medals and symbols used in

religious worship

T – Rosaries

T – Wines used in religious services

23. RELIGIOUS ARTICLES

21. OPTICAL GOODS

22. PETS

24www.revenue.pa.gov REV-717

Equipment, implements, and similar property for use in the

preparation and service of food is taxable.

NT – Carbon dioxide for soda fountain

T – Carbonator for soda fountain operation

NT – Chef hats

T – Disposable trays

T – Equipment used to prepare and serve food

and beverages

T – Ice making equipment

T – Latex gloves

T – Napkins, wooden or plastic spoons, forks,

straws, and similar articles for use in

restaurants, vending machines, and other

eating places

T – Placemats

T – Toothpicks

T – Vending machines and equipment

NT – Work uniforms

NT – Wrapping supplies, paper or plastic plates,

cups, and similar articles for the delivery of

food, used by restaurants or in vending

machines

Generally, shoes designed for everyday wear are exempt.

However, shoes designed for formal wear or sporting

activities are taxable.

T – Bathing (swimming) shoes

NT – Overshoes

NT – Safety shoes

T – Shoe brushes, applicators, and shoe trees

T – Shoe clips

NT – Shoe dye

NT – Shoe laces

NT – Shoe polish

NT – Shoe repairs

NT – Shoe soles and heels for shoe repair

T – Shoes for baseball, bowling, football, golf,

soccer, hockey, dance, etc.

T – Shoes for formal wear, such as metallic cloth,

brocade, satin, or silver leather, primarily for

formal wear.

NT – Shower clogs

NT – Slippers

NT – Sneakers, jogging, tennis, and aerobic shoes

NT – Toe sneakers

Tax is imposed on sporting and recreational equipment,

clothing, and supplies which are designed to be worn and

are normally worn only when engaged in sports.

T – Accessories such as ammunition belts, hip

waders, and fly vests

T – Ballet shoes

NT – Baseball caps and tee shirts

T – Bathing caps

T – Bathing suits

T – Beach coats

T – Bicycles, parts, accessories, and supplies

T – Boats, pleasure boats and equipment and parts

NT – Bowling shirts

T – Bowling shoes, purchase and rental

T – Equipment and supplies for baseball, football,

hockey, basketball, and other sports

T – Exercise equipment

T – Guns and ammunition

NT – Gym suits, outfits

T – Helmets

T – Hunting accessories

NT – Hunting clothing, including camouflage and

blaze orange

NT – Jogging outfits, running shoes

T – Mats, floor

T – Protective equipment, knee pads, elbow pads,

forearm pads, etc.

T – Sleeping bags

NT – Sneakers, jogging, tennis, and aerobic shoes, etc.

NT – Snowmobile suits

T – Uniforms, baseball, football, soccer, basketball,

hockey, etc.

NT – Warm-up suits, cloth sweat suits

T – Weights

T – Skates, ice, roller, in-line, and sharpening and

rental

T – Chewing tobacco, all types

T – Cigarettes, little cigars

T – Cigars, all types

T – Electronic cigarettes and vaporizers, and

accessories

T – Smoking accessories, including lighters

27. TOBACCO PRODUCTS

26. SPORTING EQUIPMENT, CLOTHING,

SUPPLIES, AND RECREATIONAL EQUIPMENT

25. SHOES AND SHOE ACCESSORIES

24. RESTAURANT EQUIPMENT AND SUPPLIES

25 www.revenue.pa.govREV-717

T – Tobacco, all types

T – Cellphone services

NT – Coal

NT – Coin-operated telephone charges

T – Corn and corn pellets

T – Fire logs, processed

NT – Firewood, kindling, and wood pellets or bricks

made from pure sawdust for residential use

T – Fuel oil, gas, steam or electricity purchased for

commercial use

NT – Fuel oil, gas, steam, or electricity purchased for

residential use

T – Interstate and intrastate telephone services for

residential or commercial use

T – Basic telephone service and subscriber line

charges for commercial use

NT – Basic telephone service and subscriber line

charges forresidential use

T – Utilities for office or business within home

The following items are subject to Public Transportation

Assistance Fund Taxes or Fees as indicated. The tax or fee

is IN ADDITION TO any Sales or Use Tax which may be

due. However, the Sales, Use, PTA Taxes, or PTA Fees shall

not be included within the tax base when imposing such

taxes or fees.

Rental companies that have available for rental, 5 or more

motor vehicles designed to carry 15 or less passengers, or

a truck, trailer or semi-trailer used in the transportation of

property, other than commercial freight that is rented without

a driver, are responsible for collecting an additional 2% tax.

This tax is imposed on the purchase price, as calculated for

Sales Tax purposes, of each rental contract for a period of

29 consecutive days or less. The VRT is separate from, and

in addition to, any applicable state or local Sales Tax or the

$2 daily PTA fee.

Effective October 30, 2017, a prorated partial day fee for

carsharing services was provided as a clarification to the

current vehicle rental fee.

The fee schedule is as follows:

Rental companies may claim a refund up to the amount of

tax remitted for licensing and titling fees paid to the

Commonwealth during a previous calendar year.

RENTAL INTERVAL FEE

Less than 2 Hours $0.25

2 to 3 Hours $0.50

More than 3 Hours but less than 6 hours $1.25

6 or more Hours $2.00

30. VEHICLE RENTAL TAX (VRT)

(61 PA. CODE § 47.20)

28. UTILITIES AND FUEL

29. TIRES AND MOTOR VEHICLE LEASES

AND RENTALS SUBJECT TO PUBLIC

TRANSPORTATION ASSISTANCE FUND

TAXES AND FEES (PTA) (61 PA. CODE § 47.19)

ITEM PTA TAX/FEE EXEMPTION

Tires, new tires for

highway use

(used tires and tires

for off highway use

are not subject to the

fee)

$1 fee upon the sale

of each new tire

Exempt only if

purchased by a

government entity

Rentals of Motor

Vehicles

(the term rental shall

mean the transfer of

the possession of a

motor vehicle for a

period of less than

30 days)

$2 fee upon each

rental day or part

thereof

Exempt, if lessee

qualifies for sales

tax exemption

Leases of Motor

Vehicles

(the term lease shall

mean the transfer of

possession of a

motor vehicle for a

period of 30 or more

days)

3 percent tax upon

the total lease

payment including

down payment and

accelerated lease

payments

Exempt, if lessee

qualifies for sales

tax exemption

Peer-to-Peer Car

Sharing Marketplace

Facilitator

(includes all sales,

leases, and deliveries

of tangible personal

property and all sales

of services by the

marketplace seller

who sales are

facilitated through the

peer-to-peer car-

sharing program)

Subject to PA Sales

and Use Tax

N/A

ITEM PTA TAX/FEE EXEMPTION

26www.revenue.pa.gov REV-717

If the purchase price is more than $10, 6 percent and 1

percent or 2 percent county tax (if applicable), of each dollar

plus the above bracket charges upon any fractional part of

a dollar must be collected.`

REV-221 AS+ (08-16)

If the purchase price is more than $10, 3 percent of each

dollar plus the above charges upon any fractional part of a

dollar must be collected.

REV-954 AS (08-16)

MOTOR VEHICLE LEASE ADDITIONAL TAX

3% RATE TABLE FOR CALCULATION

FROM TO TAX

$ .17 .49 .01

.50 .83 .02

.84 1.16 .03

1.17 1.49 .04

1.50 1.83 .05

1.84 2.16 .06

2.17 2.49 .07

2.50 2.83 .08

2.84 2.16 .09

3.17 3.49 .10

3.50 3.83 .11

3.84 4.16 .12

4.17 4.49 .13

4.50 4.83 .14

4.84 5.16 .15

5.17 5.49 .16

5.50 5.83 .17

5.84 6.16 .18

6.17 6.49 .19

6.50 6.83 .20

6.84 7.16 .21

7.17 7.49 .22

7.50 7.83 .23

7.84 8.16 .24

8.17 8.49 .25

8.50 8.83 .26

8.84 9.16 .27

9.17 9.49 .28

9.50 9.83 .29

9.84 10.16 .30

Amount Tax

$ 10 $ .30

20 .60

30 .90

40 1.20

50 1.50

60 1.80

70 2.10

80 2.40

90 2.70

100 3.00

SALES AND USE TAX RATES

6% RATES

FROM THROUGH TAX

$ .01 .10 .00

.11 .17 .01

.18 .34 .02

.35 .50 .03

.51 .67 .04

.68 .84 .05

.85 1.10 .06

1.11 1.17 .07

1.18 1.34 .08

1.35 1.50 .09

1.51 1.67 .10

1.68 1.84 .11

1.85 2.10 .12

2.11 2.17 .13

2.18 2.34 .14

2.35 2.50 .15

2.51 2.67 .16

2.68 2.84 .17

2.85 3.10 .18

3.11 3.17 .19

3.18 3.34 .20

3.35 3.50 .21

3.51 3.67 .22

3.68 3.84 .23

3.85 4.10 .24

4.11 4.17 .25

4.18 4.34 .26

4.35 4.50 .27

4.51 4.67 .28

4.68 4.84 .29

4.85 5.10 .30

5.11 5.17 .31

5.18 5.34 .32

5.35 5.50 .33

5.51 5.67 .34

5.68 5.84 .35

5.85 6.10 .36

6.11 6.17 .37

6.18 6.34 .38

6.35 6.50 .39

6.51 6.67 .40

6.68 6.84 .41

6.85 7.10 .42

7.11 7.17 .43

7.18 7.34 .44

7.35 7.50 .45

7.51 7.67 .46

7.68 7.84 .47

7.85 8.10 .48

8.11 8.17 .49

8.18 8.34 .50

8.35 8.50 .51

8.51 8.67 .52

8.68 8.84 .53

8.85 9.10 .54

9.11 9.17 .55

9.18 9.34 .56

9.35 9.50 .57

9.51 9.67 .58

9.68 9.84 .59

9.85 10.00 .60

Amount Tax

$ 10 $ .60

20 1.20

30 1.80

40 2.40

50 3.00

60 3.60

70 4.20

80 4.80

90 5.40

100 6.00

200 12.00

300 18.00

400 24.00

500 30.00

600 36.00

700 42.00

800 48.00

900 54.00

1000 60.00

2000 120.00

3000 180.00

1% RATES

FROM THROUGH TAX

$ .51 1.50 .01

1.51 2.50 .02

2.51 3.50 .03

3.51 4.50 .04

4.51 5.50 .05

5.51 6.50 .06

6.51 7.50 .07

7.51 8.50 .08

8.51 9.50 .09

9.51 10.00 .10

2% RATES

FROM THROUGH TAX

$ .26 .75 .01

.76 1.25 .02

1.26 1.75 .03

1.76 2.25 .04

2.26 2.75 .05

2.76 3.25 .06

3.26 3.75 .07

3.76 4.25 .08

4.26 4.75 .09

4.76 5.25 .10

5.26 5.75 .11

5.76 6.25 .12

6.26 6.75 .13

6.76 7.25 .14

7.26 7.75 .15

7.76 8.25 .16

8.26 8.75 .17

8.76 9.25 .18

9.26 9.75 .19

9.76 10.00 .20