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Pennsylvania Free Printable Retailer's Information - State and Local Sales, Use and Hotel Occupancy Tax - Public Transportation Assistance Fund Taxes and Fees - Vehicle Rental Ta for 2024 Pennsylvania Retailer's Sales, Hotel, & Vehicle Tax Info Booklet

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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, www.revenue.pa.gov 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 www.revenue.pa.gov 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 REV-717 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 www.revenue.pa.gov 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 www.revenue.pa.gov 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 www.revenue.pa.gov 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
Extracted from PDF file 2023-pennsylvania-form-rev-717.pdf, last modified November 2023

More about the Pennsylvania Form REV-717 Sales Tax TY 2023

This booklet provides info for retailers on the State and Local Sales, Use and Hotel Occupancy Tax, Public Transportation Assistance Fund Taxes and Fees, and Vehicle Rental Tax.

We last updated the Retailer's Sales, Hotel, & Vehicle Tax Info Booklet in February 2024, so this is the latest version of Form REV-717, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form REV-717 directly from TaxFormFinder. You can print other Pennsylvania tax forms here.


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Other Pennsylvania Sales Tax Forms:

TaxFormFinder has an additional 174 Pennsylvania income tax forms that you may need, plus all federal income tax forms.

Form Code Form Name
Form REV-1220 Sales Tax Exemption Certificate (Blank)
Form REV-1715 Exempt Organization Declaration of Sales Tax Exemption
Form REV-1890 Vendor Acknowledgement of Sales Tax Incorrectly Charged and Agreement to Pay Sales and Use Tax
Form REV-221 Sales and Use Tax Rates Table
Form REV-227 Sales and Use Tax Credit Chart

Download all PA tax forms View all 175 Pennsylvania Income Tax Forms


Form Sources:

Pennsylvania usually releases forms for the current tax year between January and April. We last updated Pennsylvania Form REV-717 from the Department of Revenue in February 2024.

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About the Sales Tax

Sales taxes are applied to the transfer of goods (and sometimes services) to the end consumer in most of the fifty states, and are collected by the vendor from their customers and remitted to the state taxation department on a regular basis. Therefore, most sales tax related tax forms are applicable to businesses, and not private individuals.

Historical Past-Year Versions of Pennsylvania Form REV-717

We have a total of three past-year versions of Form REV-717 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:


2023 Form REV-717

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

2022 Form REV-717

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

2021 Form REV-717

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


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