NOTICES
DEPARTMENT OF REVENUE
Taxable and Exempt Property
[30 Pa.B. 2841]
The Department of Revenue (Department) is hereby giving notice to the public, in accordance with the provisions of 61 Pa. Code §§ 52.1 and 58.1 (relating to purchases of medicines, medical supplies, medical equipment and prosthetic or therapeutic devices; and taxable and exempt tangible personal property) of additions, deletions and revisions to the list of taxable and exempt property under the sales and use tax provisions of the TRC published at 28 Pa.B. 2730 (June 13, 1998) (corrected at 28 Pa.B. 3118 (July 4, 1998)) and amended at 29 Pa.B. 5672 (October 30, 1999). Under §§ 52.1 and 58.1, this list is required to be published by notice at least once every 3 years. In addition, quarterly the Department will publish notice of any additions, deletions or revisions to the list.
Copies of the Retailers' Information Booklet may be obtained by calling the 24-hour answering service numbers for forms ordering: Nationwide (800) 362-2050; within Harrisburg area (717) 787-8094; and TT only (800) 447-3020.
Index to Categories
| Title | Category |
|---|
| Books and Stationery | (1) |
| Business Supplies and Equipment | (2) |
| Clothing and Accessories | (3) |
| Cosmetics and Toilet Goods | (4) |
| Farming Supplies and Equipment | (5) |
| Flowers, Seeds, Fertilizers, Etc. | (6) |
Food and Beverages Sold From a Caterer
or Establishment Serving Ready-to-Eat
Food | (7) |
Food and Beverages Sold From Other than a
Caterer or Establishment Selling
Ready-to-Eat Food | (8) |
| Hair Goods and Notions | (9) |
Hobby Supplies, Toys, Games, Radios,
Recorders, etc. | (10) |
| Home Sewing, Millinery and Craft Supplies | (11) |
| Household Goods and Supplies | (12) |
| A. Soaps and Detergents |
| B. Cleaning and Polishing Preparations |
| C. Paper Goods |
| D. Wrapping Supplies |
| Infant Supplies | (13) |
| Jewelry | (14) |
Luggage, Handbags, Carrying Bags, Wallets,
Etc. | (15) |
Medicines, Drugs and Medical Supplies;
Prosthetic and Therapeutic Devices | (16) |
| Miscellaneous | (17) |
| Optical Goods | (18) |
| Pets | (19) |
| Religious Articles | (20) |
| Restaurant Equipment and Supplies | (21) |
| Shoes and Shoe Accessories | (22) |
Sporting Equipment, Clothing, Supplies and
Recreational Equipment | (23) |
| Tobacco Products | (24) |
| Utilities and Fuel | (25) |
| Tires | (26) |
| Motor Vehicle, Leases and Rental (PTA Tax) | (26) |
| Vehicle Rental Tax (VRT) | (27) |
Listing of Taxable and Exempt Property
T--TAXABLE
NT--NONTAXABLE
(1) Books and Stationery
Tax is imposed on books, stationery and stationery supplies, including Bibles and religious publications sold by religious groups.
| T | -- | Bibles |
| T | -- | Comic books |
| T | -- | Crossword, game books |
| T | -- | Dictionaries |
| T | -- | Greeting Cards |
| T | -- | Instruction books, for needle-craft, embroidery, knitting, etc. |
| NT | -- | Mail order catalogues |
| NT | -- | Newspapers of general circulation qualified to carry a legal advertisement |
| T | -- | Periodicals and magazines not purchased by subscription |
| NT | -- | Periodicals and magazines purchased by subscription |
| T | -- | School supplies, except when sold directly to a school district or nonprofit educational institution |
| NT | -- | Textbooks, when sold by a school or an authorized book store |
(2) Business Supplies and Equipment
Generally, sales of business supplies and equipment used in construction, repair, etc., of real estate are taxable.
| T | -- | Amusement and record playing devices |
| T | -- | Building materials, supplies, and equipment used in construction, repair, etc., of real estate |
| T | -- | Business forms such as invoices, order books, etc. |
| T | -- | Cash register receipt paper |
| T | -- | Computer software, canned |
| 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) 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 23).
| T | -- | Accessories and ornamental wear |
| NT | -- | Aprons |
| NT | -- | Belts and suspenders |
| NT | -- | Boots |
| T | -- | Bridal apparel and accessories |
| T | -- | Corsages and boutonnieres |
| T | -- | Costumes--Halloween, Christmas, etc. |
| NT | -- | Dress shields |
| T | -- | Formal clothing |
| T | -- | Fur, articles made of fur on hide or pelt, or any material imitative of fur, and articles of which fur, real, imitation, or synthetic, is the component material of chief value; and fur trimmed articles, if the value of fur is more than three times the value of the next most valuable component material. Felt, wool, or fabric is not taxable unless it resembles fur on the hide. |
| NT | -- | Garters and garter belts |
| NT | -- | Girdles |
| T | -- | Gloves, baseball, golf, racquet, etc. |
| NT | -- | Gloves, cloth, leather, kid |
| T | -- | Gloves, sheepskin, fur, rubber |
| NT | -- | Gym suits |
| NT | -- | Handkerchiefs |
| NT | -- | Headwear and millinery, all types |
| NT | -- | Hosiery, pantyhose, and peds |
| NT | -- | Leotards and tights |
| NT | -- | Leather wearing apparel |
| NT | -- | Lingerie |
| NT | -- | Neckwear, ties |
| NT | -- | Nightgowns |
| T | -- | Prom dress |
| NT | -- | Rainwear |
| NT | -- | Receiving blankets |
| NT | -- | Repairing of wearing apparel |
| T | -- | Safety clothing--(See Category 17) |
| NT | -- | Scarves, for headwear and neckwear |
| NT | -- | Scout uniforms and camp clothes |
| T | -- | Sheepskin coats |
| NT | -- | Stockings, including support-hose |
| NT | -- | Suspenders |
| T | -- | Tuxedos |
| T | -- | Umbrellas |
| NT | -- | Underclothing |
| NT | -- | Work clothes, work uniforms |
| NT | -- | Yard goods (to make clothing) |
(4) Cosmetics and Toilet Goods
| T | -- | Aftershave creams, lotions, powders |
| T | -- | Antiperspirants |
| T | -- | Aromatherapy products (Candles, oils, washes, etc.) |
| T | -- | Atomizers containing perfume and other liquids |
| T | -- | Bath milks, oils, powders, salts, tablets, crystals, etc. |
| T | -- | Bath and shower gels, and body shampoos |
| T | -- | Bleach creams and lotions |
| T | -- | Blush, rouges |
| T | -- | Body lotion and creams |
| T | -- | Breath fresheners and breath sprays |
| T | -- | Bubble bath preparations |
| T | -- | Cocoa butter, if advertised or labeled for toilet purposes |
| T | -- | Colognes |
| T | -- | Compacts containing blush or powder, compact refills |
| T | -- | Cosmetics |
| T | -- | Creams, protective (having cosmetic claims or use as skin creams, antiperspirants) |
| T | -- | Creams, cleansing, beauty or cold |
| T | -- | Cuticle softeners and removers |
| T | -- | Deodorants (even though having a medicinal or curative value, if advertised or labeled for use as a body deodorant) |
| T | -- | Deodorants (for use in closets, bureau drawers, etc., for imparting fragrance to clothing) |
| NT | -- | Deodorants, colostomy |
| T | -- | Dusting powders |
| T | -- | Essences and extracts, perfume |
| T | -- | Eyebrow pencils |
| T | -- | Eyelash mascara and eyelash and brow dyes |
| T | -- | Eye shadows, eyeliner |
| T | -- | Face lotions, facial oils, face creams |
| T | -- | Face packs |
| T | -- | Face powders, in loose or cake and liquid form |
| T | -- | Floral essences |
| T | -- | Foundation makeup |
| T | -- | Freckle removers, vanishing creams |
| T | -- | Hair conditioners and rinses |
| T | -- | Hairdressings, lotions, tonics, and pomades (regardless of whether they are colored or scented) |
| T | -- | Hair dyes, colorings, tints, rinses, and bleaches |
| T | -- | Hair gels and mousse |
| T | -- | Hair oils |
| T | -- | Hair removers |
| NT | -- | Hair restorative medications |
| T | -- | Hairsprays |
| T | -- | Hair straighteners |
| T | -- | Hand lotions and creams |
| T | -- | Lip balm and ointments |
| T | -- | Lipsticks, lipstick refills, liquid lip color, lip liner, and lip gloss |
| T | -- | Lotions, cleansing and beauty |
| T | -- | Manicure preparations and kits |
| T | -- | Mask preparations |
| T | -- | Massage creams |
| T | -- | Makeup remover |
| T | -- | Mouthwashes |
| T | -- | Mustache wax |
| T | -- | Nail bleaches |
| T | -- | Nail polish removers |
| T | -- | Nail polishes, nail lacquers, nail enamel |
| T | -- | Perfumes and perfume ingredient kits |
| T | -- | Perfume novelties, containing perfume |
| T | -- | Permanent waving creams, lotions, neutralizer, and kits |
| T | -- | Powder bases (liquid, cream, and pressed) |
| T | -- | Sachets containing powder or aroma producing materials |
| T | -- | Scalp lotions, which are used or intended for use as a treatment for dry or oily hair |
| T | -- | Shampoos |
| T | -- | Shaving preparations, creams, lotions, powders, including medicated preparations |
| T | -- | Skin balms, bleaches, creams, fresheners, lotions, oils tonics, or whiteners |
| T | -- | Sun allergy cream |
| T | -- | Sunburn preventives--suntan creams, lotions, oils, sunblock, etc. |
| NT | -- | Sunburn treatment, lotions or creams |
| T | -- | Talcum powder |
| T | -- | Toothbrush, electric |
| NT | -- | Toothbrush, toothpaste, tooth cleaners, dental floss, and replacement brushes for electric toothbrush |
| T | -- | Water Piks |
| T | -- | Wave set, paste, powder, or lotion |
| T | -- | Wrinkle removing and concealing preparations |
(5) 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, Farming Information, for additional information.
| NT | -- | Artificial breeding equipment and supplies |
| T | -- | Building supplies and materials used to build and repair barns, sheds, coops, etc. |
| NT | -- | Cleaners and disinfectants used in cleaning milking equipment and to sterilize milk cans to prevent spoilage. (Property used for general farm cleaning and maintenance is taxable) |
| NT | -- | Equipment used to extract a product from productive animals or from the soil, such as harvesters, combines, binders, forage blowers, milking equipment, egg collecting equipment, corn shuckers, threshers, manure handling equipment |
| NT | -- | Equipment such as barn shovels, ensilage forks, wheelbarrows and feed carts |
| NT | -- | Feed and feed additives for productive animals |
| NT | -- | Fencing--portable when used directly for farm use |
| T | -- | Fencing, including gates, which become a permanent part of realty |
| NT | -- | Fertilizer and chemical additives to be added to soil |
| T | -- | Fire prevention and safety equipment |
| NT | -- | Fuel for use in heating poultry brooder and greenhouses |
| NT | -- | Fumigation services upon agricultural commodities or containers used for agricultural commodities |
| T | -- | Greenhouses and mushroom houses (if permanently installed to the real estate) |
| NT | -- | Grooming materials, equipment, and supplies when necessary for the health of productive animals |
| NT | -- | Harnesses used to control productive animals on the farm |
| NT | -- | Ice |
| NT | -- | Livestock equipment to dispense chemicals, medicines, and feed additives |
| NT | -- | Livestock feeding equipment such as tubs, buckets, cans, etc., feed scoops, and portable watering devices |
| T | -- | Maintenance facilities including tools, machinery and equipment to maintain machinery, equipment or building property, such as chain hoists, tire spreaders, drills, sanders, lumber, nails, wrenches, brooms, welding equipment, paint brushes and sprayers |
| NT | -- | Milk strainers and strainer discs and towels (dispensers to store and dispense the discs are taxable) |
| T | -- | Motor vehicles, if required to be licensed by the Dept. of Transportation |
| 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 (dehomers, debeakers, hoof trimmers, calf weaners, etc.) |
| T | -- | Property used to transport or convey the farm product after the final farming operation |
| T | -- | Refrigeration or cooling equipment used to store farm products |
| NT | -- | Replacement parts such as tires, motors, belts, cutting edges, air filters, gears, and similar replacement parts installed on exempt equipment. Motor fuels, lubricants, compressed air, distilled water, abrasives, and similar supplies when used in operating exempt machinery are not taxable. Tools and equipment to apply parts and supplies are taxable. |
| NT | -- | Seeds |
| NT | -- | Silos |
| T | -- | Water heater for cleaning dairy equipment and supplies |
| NT | -- | Water pump for farm use |
| NT | -- | Wrapping supplies and containers which are non- returnable to deliver self-produced farm products. |
(6) 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.
| T | -- | Fertilizer, sprays, insecticides |
| T | -- | Gardening supplies |
| T | -- | Seeds and bulbs |
| T | -- | Vegetable plants, flowers, and trees |
| NT | -- | Vegetable seeds, vegetable plants, and fruit trees purchased with food stamps |
(7) Food and Beverages Sold From a Caterer or Establishment Serving Ready-to-Eat Food
Generally, tax is imposed on food and beverages, for consumption on or off the premises, or on a take-out or to go basis, or delivered to the purchaser or consumer, when purchased from a caterer or an eating establishment from which ready-to-eat foods and beverages are sold, such as 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.
| NT | -- | Alcohol, malt or brewed beverages and wines. Tax is paid at time of purchase from a Liquor Control Board store or licensed malt beverage distributor. |
| NT | -- | Candy and gum |
| T | -- | All food and beverages, in any quantity, including both food and beverages prepared on the premises, and prepackaged food and beverages. |
| T | -- | Food supplements and substitutes |
| NT | -- | Ice |
| T | -- | Nonalcoholic beverages |
(8) Food and Beverages Sold From Other Than a Caterer or Establishment Selling Ready-to-Eat Food
| NT | -- | Bitters, grenadine, and noncarbonated cocktail mixes |
| NT | -- | Candy and gum |
| NT | -- | Deli items such as meats and cheeses, potato salad, macaroni salad, etc. |
| NT | -- | Food, fruit drinks, soft drinks, and sandwiches purchased with food stamps |
| NT | -- | Food supplements and substitutes such as vitamins, nutritional supplements, and herbals |
| 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 |
| NT | -- | Ice |
| T | -- | Nonalcoholic beverages |
| T | -- | Soft drinks, bottled and nonbottled (including soft drink mixes and powder, liquid or tablet form) |
| NT | -- | Tea, all forms including liquid and powdered tea |
| NT | -- | Sweeteners, artificial |
| NT | -- | Water, including nonflavored mineral water |
| T | -- | Water, flavored mineral |
A vending machine (EFF. 7-1-98), delicatessen, grocery store, supermarket, farmers market, bakery, donut shop, pastry shop, or convenience store selling the following items, whether sold for consumption on or off the premises or on a take out or to go basis or delivered is considered to be an eating establishment with respect to the sale of the following items:
| T | -- | Brewed coffee |
| T | -- | Hot beverages |
| T | -- | Hot food items |
| T | -- | Hot soup |
| T | -- | Hot pizza |
| T | -- | Ice cream, yogurt, and other ice based products when hand dipped or hand served |
| T | -- | Meals--not including prepackaged frozen meals |
| T | -- | Salad bars, self-service |
| T | -- | Sandwiches |
| T | -- | Soft drinks |
(9) Hair Goods and Notions
Generally, hair goods are taxable unless the item qualifies as clothing.
| T | -- | Hair goods and notions, such as barrettes, hair pins, hair nets, curlers, clips, hair bow holders, combs, brushes, chignons, bandeaux |
| T | -- | Shower caps |
| T | -- | Wigs and toupees (the service of cleaning, styling, etc., also is taxable) |
(10) Hobby Supplies, Toys, Games, Radios, Recorders, etc.
| T | -- | Baseball, football cards, etc. |
| T | -- | Bicycles and parts |
| T | -- | Boats and equipment |
| T | -- | Computer games and equipment |
| T | -- | Games |
| T | -- | Hobby supplies |
| T | -- | Musical instruments and sheet music |
| T | -- | Photographic and projection equipment and supplies |
| T | -- | Photographic services, film developing, printing, processing, mounting, coloring, etc. |
| T | -- | Pocket knives |
| T | -- | Radios, TV sets, receiving equipment |
| T | -- | Sound players, recorders, components and accessories, records, compact discs |
| T | -- | Tape recorders and tapes |
| T | -- | Toys |
| T | -- | Video cassettes, recorders, and cameras |
(11) Home Sewing, Millinery and Craft Supplies
Goods and items which are to become a component part of clothing are not taxable. Goods and items which become a component of articles other than clothing, such as formal wear and crafts are taxable. Equipment and supplies used in sewing are taxable. Clothing is defined as articles designed for everyday wear.
| T | -- | Artificial flowers |
| NT | -- | Buckles for clothing |
| T | -- | Buckles for articles other than clothing |
| NT | -- | Buttons for clothing |
| T | -- | Buttons for articles other than clothing |
| T | -- | Dress forms and patterns |
| NT | -- | Fabrics for clothing |
| T | -- | Fabrics for articles other than clothing |
| NT | -- | Dye, clothing fabric |
| NT | -- | Elastics for clothing |
| T | -- | Elastics for articles other than clothing |
| T | -- | Embroidery hoops |
| NT | -- | Hooks and eyes for clothing |
| T | -- | Hooks and eyes for articles other than clothing |
| NT | -- | Knitting yarn for clothing |
| T | -- | Knitting yarn for articles other than clothing |
| NT | -- | Laces, ribbons, edgings, trimmings |
| T | -- | Laces, ribbons, edgings, trimmings for articles other than clothing |
| T | -- | Needle-craft instruction books |
| T | -- | Needles |
| T | -- | Rug yarns |
| T | -- | Scissors |
| T | -- | Sewing kits |
| NT | -- | Shoulder pads |
| T | -- | Tape measures |
| T | -- | Thimbles |
| NT | -- | Thread for clothing |
| T | -- | Thread for articles other than clothing |
| NT | -- | Yard goods for clothing |
| T | -- | Yard goods for articles other than clothing |
| T | -- | Yarn holders |
| NT | -- | Zippers for clothing |
| T | -- | Zippers for articles other than clothing |
(12) Household Goods and Supplies
| T | -- | Air fresheners |
| T | -- | Ant traps |
| T | -- | Basin stoppers |
| T | -- | Batteries |
| T | -- | Bedding |
| T | -- | Books |
| T | -- | Boot caddy |
| T | -- | Brooms |
| T | -- | Buckets |
| T | -- | Candles |
| T | -- | Charcoal |
| T | -- | Cloth dish towels |
| T | -- | Cloth hand and bath towels |
| T | -- | Cloth laundry bags |
| T | -- | Clothesline |
| T | -- | Clothespins |
| T | -- | Coat hangers |
| T | -- | Cookware, pots and pans |
| T | -- | Cutlery |
| T | -- | Decorations |
| T | -- | Dinnerware |
| T | -- | Dishpans |
| T | -- | Dispensers |
| T | -- | Door mat |
| T | -- | Drinking glasses |
| T | -- | Easter egg color/paint |
| T | -- | Extension cords |
| T | -- | Filters, disposable air |
| T | -- | Fire extinguishers |
| T | -- | Fly swatters |
| T | -- | Fly tapes |
| T | -- | Furnishings, appliances, fittings, ornaments, furniture, equipment and accessories. Furnishings including bedding, rugs, lamps, hardware, electrical goods, mirrors, pillows, scarves for furniture, bookends, clocks, glassware, crockery, silverware, flatware and other household wares. |
| T | -- | Fuses |
| T | -- | Glue |
| T | -- | Greeting cards |
| T | -- | Grill utensils, scrapers |
| T | -- | Grill replacement parts |
| T | -- | Hardware and tools |
| T | -- | Household linens, blankets |
| T | -- | Insecticide sprays |
| T | -- | Ironing board and covers |
| T | -- | Jars for canning and jar lids |
| T | -- | Light bulbs |
| T | -- | Lubricating oils |
| T | -- | Matches |
| T | -- | Metal and plastic cooking utensils and flatware |
| T | -- | Mops |
| T | -- | Moth balls |
| T | -- | Moth flakes |
| T | -- | Mouse traps |
| T | -- | Needles |
| T | -- | Notebooks |
| T | -- | Oilcloth |
| T | -- | Paints, brushes, and painting equipment |
| T | -- | Paint removers |
| T | -- | Plants, vegetable and flower (see Category 6) |
| T | -- | Playing cards |
| T | -- | Polishing cloths |
| T | -- | Refrigerator deodorants |
| T | -- | Rubber gloves |
| T | -- | Rug shampoo applicator |
| T | -- | Salt, water softeners |
| T | -- | Sandpaper |
| T | -- | Scrub brushes |
| T | -- | Seeds, vegetable and flower (see Category 6) |
| T | -- | Shoe brushes |
| T | -- | Sponges |
| T | -- | Squeegee scraper |
| T | -- | Stationery |
| T | -- | Static control spray, sheets |
| T | -- | Thermometer |
| T | -- | Thimbles |
| T | -- | Tie racks |
| T | -- | Toothpicks |
| T | -- | Turpentine and paint thinner |
| T | -- | Vacuum bottles |
| T | -- | Vacuum cleaner bags, disposable |
| T | -- | Vacuum cleaner parts |
| T | -- | Ventilating fans and equipment |
| T | -- | Water filters, replacement |
| T | -- | Wax applicator |
| T | -- | Wax paraffin |
A. Soaps and Detergents
| T | -- | Bleaches |
| T | -- | Bluing |
| T | -- | Borax |
| T | -- | Cleaner, septic tank, hand, oven, toilet bowl, or tile |
| T | -- | Cleansers |
| T | -- | Detergents |
| T | -- | Drain opener |
| T | -- | Dry cleaning kits |
| T | -- | Pre-soaks |
| T | -- | Rug shampoo |
| T | -- | Soaps, scented and unscented |
| T | -- | Softeners (fabric) |
| T | -- | Spot removers |
| T | -- | Starch |
| T | -- | Whiteners |
B. Cleaning and Polishing Preparations
| T | -- | Car cleaners and waxes |
| T | -- | Glass cleaner |
| T | -- | Polishes, floor, furniture, silver and similar items |
| T | -- | Removers, rust or wax |
| T | -- | Scouring pads |
| T | -- | Steel wool |
C. Paper Goods
| T | -- | Cups; paper, plastic or styrene |
| NT | -- | Disposable diapers and incontinence products |
| T | -- | Drop cloths, paper and plastic |
| T | -- | Facial tissue |
| T | -- | Filters, coffee |
| T | -- | Napkins |
| T | -- | Place mats |
| T | -- | Plates; paper, plastic or styrofoam |
| NT | -- | Sanitary napkins, tampons or similar items used for feminine hygiene |
| T | -- | Shelf paper, liners |
| T | -- | Straws |
| T | -- | Tablecloths |
| NT | -- | Toilet tissue |
| T | -- | Towels |
| NT | -- | Wet-wipes |
D. Wrapping Supplies
| T | -- | Aluminum foil |
| T | -- | Food bags |
| T | -- | Plastic wraps |
| T | -- | Tape, masking, scotch, plastic, freezer, duct |
| T | -- | Trash bags, paper and plastic |
| T | -- | Twine |
| T | -- | Wax paper |
| T | -- | Wrapping paper, including gift wrapping, ribbons, etc. |
(13) Infant Supplies
| T | -- | Accessories, nursing bottles, nipples, teething beads, teethers |
| NT | -- | Bibs |
| T | -- | Car seat, infant |
| T | -- | Crib blankets |
| T | -- | Diaper bags |
| NT | -- | Diaper pins |
| NT | -- | Diapers, cloth and disposable |
| NT | -- | Diaper Service |
| T | -- | Liners, (nursing bottles) |
| NT | -- | Receiving blankets for infants |
| NT | -- | Rubber pants |
(14) Jewelry
| T | -- | Earring backs |
| T | -- | Jewelry, although a religious symbol is incorporated |
| T | -- | Ornaments and pins for hats and dresses |
(15) Luggage, Handbags, Carrying Bags, Wallets, etc.
| T | -- | Bags, carrying, athletic, book, etc. |
| T | -- | Handbags, pocketbooks and purses |
| T | -- | Knitting bags |
| T | -- | Leather goods, except clothing |
| T | -- | Luggage, briefcases |
| T | -- | Wallets and billfolds |
(16) Medicine, Drugs and Medical Supplies: Prosthetic and Therapeutic Devices
The tax is not imposed on prescription or nonprescription medicines and drugs or medical supplies, crutches and wheelchairs for the use of people with disabilities, artificial limbs, artificial eyes and artificial hearing devices when designed to be worn on the person of the purchaser or user, false teeth and materials used by a dentist in dental treatment, eyeglasses when especially designed or prescribed by an ophthalmologist, oculist or optometrist for the personal use of the owner or purchaser, and artificial braces and supports designed solely for the use of people with disabilities, or any other therapeutic, prosthetic or artificial device designed for the use of a particular individual to correct or alleviate a physical incapacity, including, but not limited to, hospital beds, iron lungs, and kidney machines.
| T | -- | Acne cleaners and acne pads |
| NT | -- | Acne treatments, lotions, creams |
| T | -- | Adhesive removers |
| NT | -- | Adhesives used for medical treatment |
| T | -- | Air cleaners and electrostatic machines |
| NT | -- | Alcohol, rubbing |
| NT | -- | Analgesics |
| NT | -- | Antacids |
| NT | -- | Antiseptics, for external use only |
| NT | -- | Applicators (See ''Cotton applicators'') |
| NT | -- | Arch supports |
| NT | -- | Arm slings |
| NT | -- | Artificial eyes |
| NT | -- | Artificial limbs |
| NT | -- | Aspirin |
| T | -- | Autoclave |
| NT | -- | Automobile accessories, when noted by the Department of Transportation upon the motor vehicle operator's license of the purchaser that such accessories are necessary, and when charges for accessories are stated separately by the vendor on the sales invoice. |
| NT | -- | Automobile wheelchair lift |
| T | -- | Baby powder |
| NT | -- | Bandages, dressings, gauze, and cotton |
| T | -- | Bath tub and bathroom safety devices |
| T | -- | Batteries, unless purchased from a medical supply house |
| T | -- | Bed boards |
| NT | -- | Bed drain bags |
| NT | -- | Bed pans |
| NT | -- | Bed trapeze bars |
| NT | -- | Benzoin |
| T | -- | Bicycle ergometer |
| T | -- | Bidet toilet seat |
| T | -- | Blankets |
| T | -- | Blood agar plates |
| NT | -- | Blood glucose monitors used to treat diabetes (therapeutic devices) |
| NT | -- | Blood pack units |
| T | -- | Blood pressure testing apparatus |
| NT | -- | Bone pins |
| NT | -- | Braces and supports worn on the body to correct or alleviate a physical incapacity |
| NT | -- | Braille teaching texts |
| T | -- | Breast pumps |
| NT | -- | Breathing units, intermittent positive pressure |
| NT | -- | Burn ointment and lotion |
| NT | -- | Calamine lotion |
| NT | -- | Canes |
| NT | -- | Cardiac emergency kit |
| NT | -- | Cardiac pacemakers and electrodes |
| NT | -- | Castor oil |
| NT | -- | Catheters and accessories |
| T | -- | Chemical agents and related supplies for analysis of patients' specimens |
| NT | -- | Cod liver oil |
| NT | -- | Colostomy appliances |
| NT | -- | Colostomy deodorants |
| NT | -- | Commode, chair bedside |
| NT | -- | Commode seats, elevated for use by incapacitated persons |
| NT | -- | Contact lens, solutions, and kits |
| NT | -- | Corn pads and plasters for the removal of corns |
| NT | -- | Cotton applicators, cotton rolls, cotton balls and cotton swabs |
| NT | -- | Cough and cold items, cough drops, cough syrups |
| NT | -- | Crutches |
| NT | -- | Crutch pads |
| T | -- | Dehumidifiers |
| NT | -- | Dental floss |
| NT | -- | Dental materials used in dental treatment, including x-ray film, cotton, impression and materials |
| T | -- | Dentist chair |
| NT | -- | Dentist drills, disposable |
| NT | -- | Dentist materials which are transferred to the patient, including dentures, fillings, crowns, inlays, bridges and lingual or palatal bars |
| T | -- | Dentist replacement burs, drills, reusable |
| NT | -- | Denture products, including denture cleaners and adhesives |
| T | -- | Deodorants, personal and room |
| T | -- | Diagnostic equipment |
| T | -- | Diagnostic glassware and diagnostic testing materials |
| NT | -- | Dialysis machines |
| NT | -- | Diathermy machines |
| NT | -- | Dietary supplements and substitutes |
| NT | -- | Diet pills |
| T | -- | Disinfectants |
| NT | -- | Drapes, paper |
| T | -- | Ear plugs |
| T | -- | EKG mounts and EKG paper |
| NT | -- | Elastic bandages and braces |
| T | -- | Electrocardiocorder |
| T | -- | Elevators |
| NT | -- | Emesis basins or pans |
| NT | -- | Epsom salts |
| T | -- | Esophageal dilator |
| T | -- | Eucalyptus oil |
| NT | -- | Examining table paper |
| T | -- | Exercise equipment, including exercise bikes and treadmill exercisers |
| NT | -- | Eye ointment |
| NT | -- | Eye pads |
| NT | -- | Eye washes |
| NT | -- | Eyeglasses, prescription |
| NT | -- | False teeth |
| NT | -- | First aid kits |
| NT | -- | Fluidic breathing assistor |
| NT | -- | Food substitutes |
| NT | -- | Foot pads, insoles, all types |
| NT | -- | Foot products for treatment of infections |
| NT | -- | Gauze |
| NT | -- | Gloves, surgical, disposable |
| NT | -- | Glycerine |
| NT | -- | Gowns, medical |
| NT | -- | Hearing aids |
| T | -- | Heaters, portable, room |
| NT | -- | Heating pads |
| NT | -- | Hospital beds, having side rails, electric and non- electric with attachments |
| NT | -- | Hot water bottles |
| T | -- | Humidifiers |
| NT | -- | Hygienic needs, douche powder, vaginal preparations |
| NT | -- | Hydrogen peroxide |
| NT | -- | Ice bags |
| NT | -- | Ileostomy bags |
| NT | -- | Incontinence pants |
| NT | -- | Infusion pumps |
| NT | -- | Inhalation therapy equipment and equipment used to provide emergency breathing assistance |
| NT | -- | Insulin |
| T | -- | Intravenous stand |
| NT | -- | Iron lungs |
| NT | -- | IUD devices |
| T | -- | Laboratory testing and analysis equipment and supplies |
| NT | -- | Lactose intolerance medication |
| NT | -- | Lamps, ultraviolet and infrared |
| NT | -- | Laxatives and cathartics |
| NT | -- | Lifters, patient |
| NT | -- | Lubricating jelly |
| NT | -- | Lymphedema pumps |
| T | -- | Mattresses, air |
| NT | -- | Mattresses, alternating positive pressure |
| NT | -- | Mattresses and covers for hospital beds |
| T | -- | Medical alert cards |
| T | -- | Medical alert systems |
| NT | -- | Medicine cups, disposable |
| NT | -- | Mercurochrome |
| T | -- | Microscopes |
| NT | -- | Milk of magnesia |
| T | -- | Mouthwashes |
| NT | -- | Muscle stimulator, electronic, for physical therapy |
| NT | -- | Nasal cannula |
| T | -- | Nasal speculum |
| T | -- | Needle holder |
| NT | -- | Needles, disposable |
| T | -- | Needles and syringes, reusable |
| NT | -- | Orthodontic brackets |
| T | -- | Orthodontic trays |
| NT | -- | Orthopedic splints |
| T | -- | Overbed tables |
| NT | -- | Oxygen and oxygen equipment, when used for medical treatment |
| NT | -- | Pads, moist heat pad, alternating positive pressure pad, flotation pad, lambs wool pad |
| NT | -- | Paraffin bath units, standard or portable |
| T | -- | Percussors |
| NT | -- | Pet medicines |
| NT | -- | Petroleum jelly |
| NT | -- | Physical therapy equipment, when designed exclusively for use in correcting or alleviating a physical incapacity |
| T | -- | Placque remover |
| T | -- | Pore cleaners, medicated, pore strips |
| NT | -- | Postural drainage board |
| T | -- | Postural support chairs |
| NT | -- | Prophylactics |
| NT | -- | Prostheses (mammary, malar, chin, urinary, incontinence, etc.) |
| T | -- | Pumice powder |
| NT | -- | Pump, diaphram, pressure vacuum |
| T | -- | Razor blades |
| NT | -- | Rectal preparations |
| T | -- | Safety grab bars |
| NT | -- | Sanitary napkins, tampons and similar items |
| T | -- | Sanitizer, air |
| T | -- | Sauna baths |
| T | -- | Scissors |
| T | -- | Shaving products |
| T | -- | Sheets, cloth |
| NT | -- | Sheets, disposable |
| NT | -- | Shoe insoles, orthopedically designed |
| NT | -- | Sitz bath |
| NT | -- | Smoking deterrents, gum and patch |
| T | -- | Soaps |
| NT | -- | Specimen containers, disposable |
| T | -- | Sphygmomanometer |
| T | -- | Sphygmostat |
| NT | -- | Stair gliders for persons having a physical disability. (EFF 7-1-98) |
| T | -- | Stethoscope |
| NT | -- | Styptic pencils |
| T | -- | Suction machines and pumps |
| NT | -- | Sunburn treatment lotions or creams |
| T | -- | Sunglasses (unless prescription) |
| T | -- | Suntan lotion, sunblock |
| NT | -- | Suppositories |
| T | -- | Surgical instruments |
| NT | -- | Surgical instruments and supplies, single use disposable |
| NT | -- | Sutures |
| NT | -- | Syringes, disposable |
| T | -- | Syringes, reusable |
| T | -- | Table, bedside |
| T | -- | Table, examining |
| T | -- | Talcum powder |
| T | -- | Telecaption equipment |
| NT | -- | Test strips used in treatment of diabetes |
| T | -- | Testing kits, pregnancy, UTI |
| T | -- | Thermometer, medical |
| NT | -- | Thermometer covers, disposable |
| NT | -- | Tongue depressor, disposable |
| NT | -- | Toothache drops |
| NT | -- | Tourniquets |
| NT | -- | Trachea tubes |
| NT | -- | Traction units, including bed stand, anklet, extension, pelvic or cervical units, head holder, fracture unit with trapeze bar set, weights, weight bags, pelvic lacing belt, and over door traction equipment |
| NT | -- | Tubing, intravenous |
| NT | -- | Urine drain bag |
| T | -- | Vacutainers |
| NT | -- | Vaginal diaphragms |
| T | -- | Vapona strips |
| T | -- | Vaporizers |
| NT | -- | Vitamins |
| NT | -- | Walking bars and walkers |
| NT | -- | Wheel chairs |
| T | -- | Whirlpool baths and whirlpool pumps |
| T | -- | X-ray equipment and machines |
| T | -- | X-ray film and chemicals not used by dentists |
(17) Miscellaneous
| T | -- | Antiques |
| T | -- | Bullion (gold, silver) |
| NT | -- | Caskets, burial vaults, markers, cremation urns and tombstones for human graves, including foundations |
| T | -- | Coin banks and coin holders |
| T | -- | Coins and paper money, which are not legal tender in U.S.A., are taxable on full purchase price |
| T | -- | Coins and paper money, which are legal tender in U.S.A., are taxable on amount in excess of face value |
| T | -- | Dry ice, except when sold as an internal packaging material to retailer, manufacturer or processor |
| NT | -- | Safety equipment and devices designed and worn by production personnel employed in manufacturing, processing, mining, public utility, farming and dairying. Examples: asbestos suits, gloves, aprons, boots, masks, helmets, goggles and similar items |
| T | -- | Equipment and devices worn by nonproduction personnel |
| T | -- | Fencing materials |
| NT | -- | Flags of the U.S. and Commonwealth. Bunting and others are taxable. |
| T | -- | Fuel for motor vehicles, except when subject to Liquid Fuel or Fuel Use Tax |
| T | -- | Lunch kits, vacuum bottles, and replacement parts |
| T | -- | Motor vehicle repair services (including labor), accessories, parts, supplies, lubricants, and equipment |
| T | -- | Party favors |
| T | -- | Religious articles |
| T | -- | Scout supplies and training manuals, except when sold to a scout troop |
| T | -- | Souvenirs |
| T | -- | Stamps, uncancelled U.S.A. stamps are taxable on amount in excess of face value |
| T | -- | Stamps, cancelled U.S.A. stamps and all foreign stamps are taxable on the full purchase price |
| T | -- | Trading stamp redemption for taxable property |
| NT | -- | Coupon books sold to individual consumers |
(18) Optical Goods
| NT | -- | Contact lens, solutions, and kits |
| NT | -- | Eyeglasses and contact lenses, prescription |
| T | -- | Magnifying glasses |
| T | -- | Opera glasses and field glasses |
| T | -- | Sunglasses (prescription sunglasses are exempt) |
(19) Pets
| NT | -- | Boarding or sitting |
| T | -- | Clippers and clipper lubricants |
| T | -- | Equipment (collars, leashes, etc.) |
| NT | -- | Flea collars, flea powder, flea and tick soap, and tick sprays |
| T | -- | Food, including dietary food |
| T | -- | Grooming |
| NT | -- | Medicines and medical supplies |
| T | -- | Sale or rental of pets |
| T | -- | Shampoo |
(20) Religious Articles
Effective October 12, 1999, bibles, religious publications, and religious articles are subject to tax unless purchased by organizations qualifying as institutions of purely public charities which hold an exemption number prefixed by the number 75, and government entities.
| T | -- | Bibles (printed, audio or electronic data) |
| T | -- | Candles used in religious worship |
| T | -- | Holy water bottles |
| T | -- | Clergy vestments and choir and altar server clothing |
| T | -- | Nativity scenes |
| T | -- | Religious statues, medals and symbols used in religious worship |
| T | -- | Religious publications sold by religious groups |
| T | -- | Rosaries |
| T | -- | Wines used in religious services |
(21) Restaurant Equipment and Supplies
Equipment, implements and similar property for use in the preparation and service of food is taxable.
| T | -- | Carbonator for soda fountain operation |
| NT | -- | Carbon dioxide for soda fountain |
| T | -- | Equipment used to prepare and serve food and beverages |
| T | -- | Ice making equipment |
| T | -- | Napkins, wooden or plastic spoons, forks, straws, and similar articles for use in restaurants, vending machines and other eating places |
| T | -- | Vending machines and equipment |
| NT | -- | Wrapping supplies, paper or plastic plates, cups and similar articles for the delivery of food, used by restaurants or in vending machines |
(22) Shoes and Shoe Accessories
Generally shoes designed for everyday wear are exempt. However, shoes designed for formal wear or sporting activities are taxable.
| T | -- | Bathing (swimming) shoes |
| NT | -- | Overshoes |
| NT | -- | Safety shoes |
| T | -- | Shoe brushes, applicators and shoe trees |
| T | -- | Shoeclips |
| NT | -- | Shoe dye |
| NT | -- | Shoe laces |
| NT | -- | Shoe polish |
| NT | -- | Shoe repairs |
| T | -- | Shoes for baseball, bowling, football, golf, soccer, hockey, dance, etc. |
| T | -- | Shoes for formal wear, such as metallic cloth, brocade, satin, or silver leather, primarily for formal wear. |
| NT | -- | Slippers |
| NT | -- | Shoe soles and heels for shoe repair |
| NT | -- | Shower clogs |
| NT | -- | Sneakers, jogging, tennis and aerobic shoes |
(23) Sporting Equipment, Clothing, Supplies and Recreational Equipment
Tax is imposed on sporting and recreational equipment and clothing and supplies which are designed to be worn and are normally worn only when engaged in sports.
| T | -- | Accessories such as ammunition belts, hip waders and fly vests |
| NT | -- | Baseball caps and tee shirts |
| T | -- | Bathing caps |
| T | -- | Bathing suits |
| T | -- | Beach coats |
| T | -- | Bicycles, parts, accessories and supplies |
| T | -- | Boats, pleasure boats and equipment and parts |
| NT | -- | Bowling shirts |
| T | -- | Equipment and supplies for baseball, football, hockey, basketball, and other sports |
| T | -- | Guns and ammunition |
| NT | -- | Gym suits, outfits |
| T | -- | Helmets |
| NT | -- | Hunting coats, pants, and coveralls |
| T | -- | Hunting wear, reflecting orange |
| NT | -- | Jogging outfits, running shoes |
| T | -- | Mats, floor |
| T | -- | Protective equipment, knee pads, elbow pads, forearm pads, etc. |
| T | -- | Sleeping bags |
| NT | -- | Sneakers, jogging, tennis and aerobic shoes, etc. |
| NT | -- | Snowmobile suits |
| T | -- | Uniforms, baseball, football, soccer, basketball, hockey etc. |
| NT | -- | Warm-up suits, cloth sweat suits |
| T | -- | Weights |
| T | -- | Skates, ice, roller, in-line |
(24) Tobacco Products
| T | -- | Chewing tobacco, snuff |
| T | -- | Cigarettes |
| T | -- | Smoking accessories |
| T | -- | Tobacco, cigars |
(25) Utilities and Fuel
| NT | -- | Coal |
| NT | -- | Coin-operated telephone charges |
| T | -- | Firelogs, processed |
| NT | -- | Firewood and kindling for residential use |
| NT | -- | Fuel oil, gas, steam, or electricity purchased for residential use |
| T | -- | Fuel oil, gas, steam, or electricity purchased for commercial use |
| T | -- | Interstate and intrastate telephone services for residential or commercial use |
| NT | -- | Basic telephone service and subscriber line charges for residential use |
| T | -- | Basic telephone service and subscriber line charges for commercial use |
| T | -- | Utilities for office or business within home |
(26) Tires and Motor Vehicle Leases and Rentals Subject to Public Transportation Assistance Fund Taxes and Fees (PTA) (61 Pa. Code § 47.19).
The following items are subject to a Public Transportation Assistance Fund Taxes or Fees as indicated. The tax or fee is in addition to any sales or use tax which may be due. However, the sales, use, PTA taxes or PTA fees shall not be included within the tax base when imposing taxes or fees.
| Item | PTA Tax/Fee | Exemption |
|---|
| Tires, new tires for highway use (used tires and tires for off highway use are not subject to the fee.) | $1 fee upon the sale of each new tire. | Exempt only if purchased by government entity. |
| ______ | ______ | ______ |
| Rentals of Motor Vehicles (the term rental shall mean the transfer of the possession of a motor vehicle for a period of less than 30 days.) | $2 fee upon each rental day. | Exempt, if lessee qualifies for sales tax exemption. |
| ______ | ______ | ______ |
| Leases of Motor Vehicles (the term lease shall mean the transfer of possession of a motor vehicle for a period of 30 or more days.) | 3% tax upon the total lease payment including down payment and accelerated lease payments. | Exempt, if lessee qualifies for Sales Tax exemption. |
(27) Vehicle Rental Tax (VRT)
(61 Pa. Code § 47.20)
Rental companies that have available for rental five or more motor vehicles designed to carry 15 or less passengers, or a truck, trailer, or semi-trailer used in the transportation of property other than commercial freight that is rented without a driver are responsible for collecting an additional 2% tax. This tax is imposed on the purchase price, as calculated for sales tax purposes, of each rental contract for a period of 29 consecutive days or less. The VRT is separate from, and in addition to, any applicable state or local sales tax or the $2 daily PTA fees.
Rental companies may claim a refund up to the amount of tax remitted for licensing and titling fees paid to the Commonwealth during a previous calendar year.
ROBERT A. JUDGE, Sr.,
Secretary
[Pa.B. Doc. No. 00-955. Filed for public inspection June 2, 2000, 9:00 a.m.]
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