What is subject to Pa use tax?

The sales and use tax is imposed on the retail sale, consumption, rental or use of tangible personal property including – digital products – in Pennsylvania. The tax is also imposed on certain services relating to such property and on the charge for specific business services.

Are aircraft parts taxable in Pennsylvania?

No. The enactment of Act 52 of 2013 provides a sales and use tax exemption for aircraft parts, services to aircraft and aircraft components. No form is required.

What items are tax exempt in Pennsylvania?

Prescription and non-prescription medicine, groceries, gasoline, and clothing are all tax-exempt. Some services in Pennsylvania are subject to sales tax.

What is Suh tax in PA?

6%
Pennsylvania’s base or statewide sales tax rate is 6%. However, an additional 1% local sales tax applies to items sold into or used in Allegheny County.

Do I owe Pennsylvania use tax?

If you purchase taxable items or services through a catalog, toll-free number, over the Internet or out-of-state and the items or services are brought into, delivered into or used in Pennsylvania, you owe Pennsylvania use tax if either you didn’t pay sales tax when you purchased the items or the sales tax you paid to …

Is flooring taxed in PA?

Charges for the sale and installation of floor covering (construction contract) are not subject to tax.

What products are not taxed?

Some items are exempt from sales and use tax, including:

  • Sales of certain food products for human consumption (many groceries)
  • Sales to the U.S. Government.
  • Sales of prescription medicine and certain medical devices.
  • Sales of items paid for with food stamps.

How do I get a sales tax exemption in PA?

Your PA Sales Tax exemption is limited to purchases made on behalf of the institution’s charitable purpose. The purchase must be made in the name of the institution paid by funds from the organization. The institution must issue an exemption certificate (REV-1220) to the seller in lieu of the payment of tax.

Is Pennsylvania an origin or destination based sales tax?

origin-based
Pennsylvania is a modified origin-based state. For a Pennsylvania-based seller, sales and use tax is generally based on the location of the seller. However, sales from an out-of-state vendor to a Pennsylvania consumer (interstate sales) are generally sourced to the location where the consumer receives the property.

What services require sales tax in PA?

Repairing, altering, mending, pressing, fitting, dyeing, laundering, dry-cleaning or cleaning tangible personal property other than everyday wearing apparel or shoes. (Services performed on formal/evening apparel, sporting apparel and fur articles are subject to sales tax).

How do I report Pa use tax?

If you received a Notice of Transactional Use Tax Due from the Department of Revenue, you can file your return and make payment at www.etides.state.pa.us/UseTax. You will need your Notice Number and 10-digit Revenue ID to complete your return and payment.