Pennsylvania Retailer's Sales, Hotel, & Vehicle Tax Info Booklet

Retailer's Sales, Hotel, & Vehicle Tax Info Booklet
Retailer's Information - State and Local Sales, Use and Hotel Occupancy Tax - Public Transportation Assistance Fund Taxes and Fees - Vehicle Rental Ta
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

TABLE OF CONTENTS
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

CUSTOMER SERVICE AND TAXPAYER ASSISTANCE
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

TAXABLE AND EXEMPT PROPERTY CATEGORIES
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

PERSONS REQUIRED TO BE LICENSED
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.

HOW TO OBTAIN A LICENSE
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.

COLLECTION OF TAX (72 P.S. § 7237)
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.
www.revenue.pa.gov

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.)

SALES TAX PURCHASE PRICE
(72 P.S. § 7201(G); 61 PA. CODE § 33.2)
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.

TAX RATE (72 P.S. § 7202;
61 PA. CODE § 31.2, 61 PA. CODE § 60.16)
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.

TAX RETURNS (72 P.S. § 7217)
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 1-800748-8299.
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.
REV-717

4

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

REMITTANCE OF TAX PAYMENTS BY
ELECTRONIC FUNDS TRANSFER (EFT)
(72 P.S. § 9; 61 PA. CODE § 5.3)
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.

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.

EFT REQUIREMENT
If you meet the $1,000 payment threshold, you are required
to remit your payment electronically.

MONTHLY RETURNS

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.

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.

FILE ELECTRONICALLY
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
5

REV-717

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
www.revenue.pa.gov

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).

LOCAL SALES, USE, OR HOTEL
OCCUPANCY TAX (61 PA. CODE § 60.16)

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.

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-ofstate 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.

Booking agents are required to be registered for two
licenses to collect hotel occupancy tax.

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

For more detailed information on Hotel Occupancy Tax for
Booking Agents please visit the department’s website at
revenue.pa.gov.

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
www.revenue.pa.gov

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 [email protected].

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.

TAX EXEMPT SALES (72 P.S. § 7204)
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
REV-717

6

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.

•

7

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

REV-717

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.

ADDITIONAL SERVICES SUBJECT TO TAX
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,
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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

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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
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8

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.

CONSTRUCTION CONTRACTS
(61 PA CODE § 31.11 – 31.16)
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”.

EXEMPTION CERTIFICATES
(72 P.S. § 7237; 61 PA CODE § 32.2)
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.

PETITION FOR REASSESSMENT OR
REFUND (72 P.S. §§ 9702, 10003;
61 PA. CODE § 7.1, ET SEQ.)
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.
9

REV-717

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.

PROPERTY PURCHASED WITH
FOOD STAMPS (72 P.S. § 7204(46))
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.

VENDING MACHINE SALES
(61 PA. CODE § 31.28)
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
(61 PA CODE § 58.6)
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.

E-911 FEE
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
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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
(73 P.S. § 820.101, ET SEQ.)
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

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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.”

REV-717

10

LISTING OF TAXABLE AND EXEMPT PROPERTY
DESCRIPTIONS
T

– Taxable

NT – Nontaxble
*

– Indicates change or clarification

**

– Indicates new item

1. BOOKS AND STATIONARY
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.

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

3. CBD AND HEMP PRODUCTS

T

–

Bibles

T

–

Comic books

T

–

Crossword, game books

T

–

Dictionaries

T

–

E-books

NT –

Clothing and Shoes

T

–

Greeting Cards

NT –

Edible

T

–

Instruction books for needle-craft, embroidery,
knitting, etc.

NT –

Gummies

NT –

Hemp Diapers

NT –

Inhaler

NT –

Nasal Spray

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 –

Mail order catalogues

NT –

Newspapers of general circulation qualified to
carry a legal advertisement

T

Periodicals and magazines not purchased by
subscription

NT –

Oral Drops

NT –

Patch

NT –

Periodicals and magazines purchased by
subscription

NT –

Pills

NT –

Seed Milk

T

–

Photographs

NT –

Tinctures

T

–

School supplies, except when sold directly to a
school district or qualified nonprofit educational
institution

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

2. BUSINESS SUPPLIES AND EQUIPMENT

T

–

Hemp Paper

Generally, sales of business supplies and equipment used
in construction, repair, etc., of real estate are taxable.

T

–

Hempcrete

T

–

Liquid CBD/Hemp premixed with water

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

–

Lotions and Creams

T

–

Post Recovery Drink

NT –

Protein Powder

Business forms such as invoices, order books,
etc.

T

–

Soap

T

–

Sunscreen

Cash register receipt paper

T

–

Supplement (Pets)

T

–

Subscription to access e-books

NT –

Textbooks, when sold by a school or an
authorized book store

T

Yearbooks

T

T
T
11

–

–

–

–
–

REV-717

www.revenue.pa.gov

4. CLOTHING AND ACCESSORIES
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 –

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
Safety clothing

NT –

Aprons

NT –

Belts and suspenders

T

T

Biking clothing

NT –

Scarves, for headwear and neckwear

NT –

Boots and shoes, designed for everyday wear

NT –

Scout uniforms and camp clothes

T

Bridal apparel and accessories

T

–

Sheepskin boots

NT –

Compression clothing

T

–

Sheepskin coats

T

–

Corsages and boutonnieres

NT –

Stockings, including support-hose

T

–

Costumes – Halloween, Christmas, etc.

NT –

Suspenders

NT –

Dress shields

T

Swimming Suits

NT –

Face masks

NT –

T-shirts, imprinted

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

–

Tuxedos

T

–

Umbrellas

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.

T

–
–

–

–

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 –

Underclothing

NT –

Work clothes, work uniforms

NT –

Yard goods (to make clothing)

5. COMPUTER HARDWARE, DIGITAL
PRODUCTS, AND STREAMING SERVICES
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,
accessories

smartphones,

and

NT –

Headwear for everyday wear

T

–

Computer tablets, e-readers, and accessories

T

Helmets

T

–

Desktop computer hardware and accessories
such as monitors, keyboards, and mice

–

NT –

Hosiery, pantyhose and peds

NT –

Hunting clothing, including camouflage and
blaze orange

T

–

GPS navigation equipment and services

T

–

Laptop computers

NT –

Leotards and tights

T

–

Mobile applications (apps); in-app purchases

NT –

Leather wearing apparel

T

–

Non-fungible tokens

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REV-717

12

T

–

Satellite radio
subscriptions

T

–

Updates and maintenance to support the above
items

T

–

Video and audio including downloads,
subscriptions and streaming services, consoles
and equipment

T

–

equipment,

services

and

Video
games
including
downloads,
subscriptions and streaming services, consoles
and equipment

6. CONSUMER FIREWORKS TAX
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

–

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

–

Girandola

T

–

Fountains, Reloadable Kit

T

–

Helicopter

T

–

Mines, Reloadable Kit

T

–

Mine and Shell Preloaded

T

–

Mine Preloaded

T

–

Missile - Fin Stabilized

T

–

T

7. COSMETICS AND TOILETRIES
T

–

After shave creams, lotions, powders

Missile - Spin Stabilized

T

–

Antiperspirants

–

Rocket (Bottle)

T

–

T

–

Roman Candle

Aromatherapy products (candles, oils, washes,
etc.)

T

–

Shell Preloaded

T

–

Atomizers containing perfume and other liquids

T

–

Bath milks, oils, powders, salts, tablets,
crystals, etc.

T

–

Bath and shower gels and body shampoos

B. CAKE AND COMBINATION DEVICES
T – Cake 200
T

–

Cake 500

T

–

Combination 200

T

–

Bleach creams and lotions

T

–

Combination 500

T

–

Blush, rouges

T

–

Body lotion and creams

T

–

Breath fresheners and breath sprays

C. GROUND DEVICES, INDIVIDUAL
T – Chaser

13

T

T

–

Crackling Ball

T

–

Bubble bath preparations

T

–

Crackling Strip

T

–

T

–

Crackling Tube

Cocoa butter, if advertised or labeled for
cosmetic purposes

T

–

Flasher / Strobe

T

–

Colognes

T

–

Flitter Sparkler

T

–

T

–

Firecracker

Compacts containing blush or powder, compact
refills

T

–

Fountain Cone

T

–

Cosmetics

T

–

Fountain Cylindrical

T

–

Creams, cleansing, beauty or cold

T

–

Fountain Nitrocellulose

T

–

T

–

Ground Spinner

Creams, protective (having cosmetic claims or
use as skin creams, antiperspirants)

T

–

Illuminating Torch

T

–

Cuticle softeners and removers

REV-717

www.revenue.pa.gov

T

–

Deodorants (even though having a medicinal or
curative value, if advertised or labeled for use
as a body deodorant)

T

–

Sachets containing powder or aroma producing
materials

T

–

Deodorants (for use in closets, bureau drawers,
etc., for imparting fragrance to clothing)

T

–

Scalp lotions, which are used or intended for
use as a treatment for dry or oily hair

NT –

Deodorants, colostomy

T

–

Shampoos

T

–

Dusting powders

T

–

Shaving preparations, creams, lotions,
powders, including medicated preparations

T

–

Eye shadows, eyeliner

T

–

Skin balms, bleaches, creams, fresheners,
lotions, oils, tonics or whiteners

T

–

Eyebrow pencils

T

–

Eyelash mascara and eyelash and brow dyes

T

–

Sun allergy cream

T

–

Face lotions, facial oils, face creams

T

–

T

–

Face packs

Sunburn preventives - suntan creams, lotions,
oils, sunblock, etc.

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

–

T
T

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

Hair gels and mousse

T

–

Waterpiks and water flossers

–

Hair oils

T

–

Wave set, paste, powder or lotion

–

Hair removers

T

–

Wrinkle removing and concealing preparations

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

–

T

–

8. FARMING SUPPLIES AND EQUIPMENT
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

Permanent waving creams, lotions, neutralizer
and kits

NT –

Equipment such as barn shovels, ensilage
forks, wheelbarrows and feed carts

Powder bases (liquid, cream and pressed)

NT –

Feed and feed additives for productive animals

www.revenue.pa.gov

REV-717

14

T

–

Feed for the raising of non-productive animals
for hunting or zoos

T

–

Property used to transport or convey the farm
product after the final farming operation

T

–

Fencing

NT –

Fertilizer and chemical additives to be added
to soil

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 –
T

Fire prevention and safety equipment

NT –

Fuel for use in heating poultry brooder and
greenhouses

NT –

Fumigation services upon
commodities or containers
agricultural commodities

T

–

Greenhouses and mushroom houses (if
permanently installed to the real estate)

NT –

Seeds

NT –

Grooming materials, equipment and supplies
when necessary for the health of productive
animals

NT –

Silos

T

Water heater for cleaning dairy equipment
and supplies

agricultural
used for

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

–

NT –

Water pump for farm use

NT –

Wrapping supplies and containers which are
non-returnable to deliver self-produced farm
products

9. FLOWERS, SEEDS, FERTILIZERS, ETC.
The tax is imposed upon the sale of property which is
purchased by persons not engaged in the business of farming.

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

T

–

Fertilizer, sprays, insecticides

T

–

Gardening supplies

T

–

Seeds and bulbs

T

–

Vegetable seeds, vegetable plants, flowers and
fruit trees

NT –

Milk strainers and strainer discs and towels
(dispensers to store and dispense the discs are
taxable)

NT –

Vegetable seeds, vegetable plants and fruit
trees purchased with food stamps

T

–

Motor vehicles, if required to be licensed by the
Pennsylvania Department of Transportation

NT –

Multipurpose agricultural vehicle (ATV), when
used for farming

10. FOOD AND BEVERAGE SOLD
FROM A CATERER OR ESTABLISMENT
SELLING READY TO EAT FOOD

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

15

–

–

REV-717

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.
www.revenue.pa.gov

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

–

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 –

Ice

T

Nonalcoholic beverages

NT –

Milk

NT –

Water

T

–

T

Wine, sold for consumption off-premises or on
a to-go basis

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

–
–

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
Generally, tax is not imposed on food and beverages sold
from other than a caterer or establishment selling ready-toeat 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 –

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

NT –

Beer, six packs (unless sold by a distributor)

T

–

Sushi

NT –

Bitters and grenadine

NT –

Sweeteners, artificial

T

–

Breath mints

NT –

T

–

Brewed coffee

Tea, all forms including liquid and powdered
tea, except hot tea

NT –

Candy apples

NT –

Water, including nonflavored mineral water

NT –

Candy and gum

T

Water, flavored, including vitamin water

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

–

–

12. HAIR GOODS AND NOTIONS
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

NT –

Energy drinks or shots less than 4 ounces

T

–

Irons, curling and flat

NT –

Food, fruit drinks, soft drinks and sandwiches
purchased with food stamps

T

–

Shower caps

T

–

NT –

Food supplements in any form

Wigs and toupees (the service of cleaning,
styling, etc., also is taxable)

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

–

Amusement rentals

T

–

Hot beverages

T

–

T

–

Hot food items

Audio players, components and accessories,
records, compact discs

T

–

Hot soup

T

–

Baseball, football cards, etc.

www.revenue.pa.gov

13. HOBBY SUPPLIES,
TOYS, GAMES, RADIOS, ETC.

REV-717

16

T

–

Bicycles and parts

T

–

Boats and equipment

T

–

T

–

Laces, ribbons, edgings, trimmings for articles
other than clothing

Bounce house rentals

NT –

Laces, ribbons, edgings, trimmings for clothing

–

Games

T

–

Needle-craft instruction books

T

–

Hobby supplies

T

–

Needles

T

–

Musical instruments and sheet music

T

–

Rug yarns

T

–

Photographic and projection equipment and
supplies

T

–

Scissors

T

–

Sewing kits

T

–

Photographic services, film developing, printing,
processing, mounting, coloring, etc.

NT –

Shoulder pads

T

–

Tape measures

T

–

Playing cards

T

–

Thimbles

T

–

Pocket knives

T

–

Thread for articles other than clothing

T

–

Radios, TV sets, receiving equipment

NT –

Thread for clothing

T

–

Tape recorders and tapes

T

Yarn goods for articles other than clothing

T

–

Toys

NT –

Yarn goods for clothing

T

–

Video cassettes and discs, recorders, players,
components and accessories and cameras

T

–

Yarn holders

T

–

Zippers for articles other than clothing

14. HOME SEWING,
MILLINERY, AND CRAFT SUPPLIES
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 ta