NOTICES
DEPARTMENT OF REVENUE
Notice of Taxable and Exempt Property
[52 Pa.B. 3384]
[Saturday, June 11, 2022]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 publication of the list of 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 Tax Reform Code of 1971 (72 P.S. §§ 7101—10004), published at 49 Pa.B. 3169 (June 15, 2019). Under 61 Pa. Code §§ 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. The Department published a quarterly update of the 3 year notice at 51 Pa.B. 7805 (December 11, 2021).
Copies of the Retailers' Information Booklet may be obtained by calling the 24-hour answering service numbers for forms ordering: Nationwide (800) 362-2050; and TT only (800) 447-3020.
Index to Categories
Title Category Books and Stationery (1) Business Supplies and Equipment (2) CBD and Hemp Products (3) Clothing and Accessories (4) Computer Hardware, Digital Products and Streaming Services (5) Cosmetics and Toiletries (6) Farming Supplies and Equipment (7) Flowers, Seeds, Fertilizers, etc. (8) Food and Beverages Sold From a Caterer or Establishment Selling Ready-to-Eat Food (9) 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 (10) Hair Goods and Notions (11) Hobby Supplies, Toys, Games, Radios, etc. (12) Home Sewing, Millinery and Craft Supplies (13) Household Goods and Supplies
A. Soaps and Detergents
B. Cleaning and Polishing Preparations
C. Paper Goods
D. Wrapping Supplies
(14) Infant Supplies (15) Jewelry (16) Luggage, Handbags, Carrying Bags, Wallets, etc. (17) Medicine, Drugs and Medical Supplies; Prosthetic and Therapeutic Devices (18) Miscellaneous (19) Optical Goods (20) Pets (21) Religious Articles (22) Restaurant Equipment and Supplies (23) Shoes and Shoe Accessories (24) Sporting Equipment, Clothing, Supplies and Recreational Equipment (25) Tobacco Products (26) Utilities and Fuel (27) Tires, Motor Vehicle Leases and Rental (PTA Tax) (28) Vehicle Rental Tax (VRT) (29)
Listing of Taxable and Exempt Property
T—TAXABLE
NT—NONTAXABLE
*—INDICATES CHANGE OR CLARIFICATION
**—INDICATES NEW ITEM
(1) Books and Stationery Tax is imposed on books, stationery and stationery supplies, including Bibles and religious publications sold by religious groups. Tax is imposed whether physically, electronically, or digitally delivered, streamed or accessed.
T—Bibles
T—Comic books
T—Crossword, game books
T—Dictionaries
T—E-books
T—Greeting Cards
T—Instruction books for needle-craft, embroidery, knitting, etc.
NT—Mail order catalogues
NT—Newspapers of general circulation qualified to carry a legal advertisement
T—Periodicals and magazines not purchased by subscription
NT—Periodicals and magazines purchased by subscription
T—Photographs
T—School supplies, except when sold directly to a school district or qualified nonprofit educational institution
T—Subscription to access e-books
NT—Textbooks, when sold by a school or an authorized book store
T—Yearbooks
(2) Business Supplies and Equipment Generally, sales of business supplies and equipment used in construction, repair, etc., of real estate are taxable.
T—Building materials, supplies and equipment used in construction, repair, etc., of real estate, except building machinery and equipment purchased by or for certain exempt entities
T—Business forms such as invoices, order books, etc.
T—Cash register receipt paper NT—Direct mail advertising materials, including calendars, matchbooks, etc.
T—Display cases and merchandising equipment
NT—Dry ice, when sold for internal packaging with the sale of property to others
T—Fans
T—Signs, circulars, show cards and posters
T—Vending machines and equipment
NT—Wrapping supplies used in connection with the sale of products
(3) CBD and Hemp Products Cannabidiol (CBD) and hemp products are considered tangible personal property. These products are taxable unless they fall into a sales tax exemption category. Please note, this list is not a representation as to the legality of the products.
NT—Clothing and Shoes
NT—Edible
NT—Gummies
NT—Hemp Diapers
NT—Inhaler
NT—Nasal Spray
NT—Oral Drops
NT—Patch
NT—Pills
NT—Seed Milk
NT—Tinctures
NT—Superfood Supplement
NT—Hemp Fuel (may be subject to alternative fuels)
T—Rope
T—CBD/Hemp mixed with beer
* T—CBD/Hemp to be vaped (also subject to Other Tobacco Tax)
T—CBD/Hemp Flower for smoking
T—Hemp Paper
T—Hempcrete
T—Liquid CBD/Hemp premixed with water
T—Lotions and Creams
T—Post Recovery Drink
NT—Protein Powder
T—Soap
T—Sunscreen
T—Supplement (Pets)
(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).
T—Accessories and ornamental wear
NT—Aprons
NT—Belts and suspenders
T—Biking clothing
NT—Boots and shoes, designed for everyday wear
T—Bridal apparel and accessories
NT—Compression clothing
T—Corsages and boutonnieres
T—Costumes—Halloween, Christmas, etc.
NT—Dress shields
NT—Face masks
T—Formal clothing or clothing designed for formal functions and not normally worn except while attending a formal function, including mother of the bride dresses, flower girl dresses, tuxedos, dinner jackets, and formalties.
T—Fur, articles made of fur on hide or pelt, or any material imitative of fur, and articles of which fur, real, imitation or synthetic, is the component material of chief value; and fur trimmed articles, if the value of fur is more than three times the value of the next most valuable component material. Felt, wool or fabric is not taxable unless it resembles fur on the hide.
NT—Garters and garter belts
NT—Girdles
T—Gloves, baseball, golf, racquet, etc.
NT—Gloves, cloth and leather, for everyday wear
NT—Gloves, gardening
T—Gloves, sheepskin, fur, rubber
T—Graduation caps and gowns
NT—Gym suits
T—Handkerchiefs
NT—Headwear for everyday wear
T—Helmets
NT—Hosiery, pantyhose and peds
NT—Hunting clothing, including camouflage and blaze orange
NT—Leotards and tights
NT—Leather wearing apparel
NT—Lingerie
NT—Maternity clothing for everyday wear
NT—Neckwear, ties
NT—Nightgowns
T—Prom dresses
NT—Rainwear
NT—Receiving blankets
NT—Repairing of wearing apparel
T—Safety clothing
NT—Scarves, for headwear and neckwear
NT—Scout uniforms and camp clothes
T—Sheepskin boots
T—Sheepskin coats
NT—Stockings, including support-hose
NT—Suspenders
T—Swimming suits
NT—T-shirts, imprinted
T—Tuxedos
T—Umbrellas
NT—Underclothing
NT—Work clothes, work uniforms
NT—Yard goods (to make clothing)
(5) Computer Hardware, Digital Products and
Streaming ServicesGenerally, tax is imposed upon the sale or use of computer hardware. Canned software is taxable including canned software products and services accessed by end users in Pennsylvania via computer devices, such as smartphones. Canned software is software that is not designed, created and developed for and to the specifications of an original purchaser. Additionally, sales and use tax applies to any transfer of a digital product where the purchaser pays a consideration, unless that transfer is otherwise exempt.
T—Canned computer software, whether accessed by physical medium such as a CD-ROM or accessed electronically
T—Cellular telephones, smartphones, and accessories
T—Computer tablets, e-readers, and accessories
T—Desktop computer hardware and accessories such as monitors, keyboards, and mice
T—GPS navigation equipment and services
T—Laptop computers
T—Mobile applications (apps); in-app purchases
** T—Non-fungible tokens
T—Satellite radio equipment, services and subscriptions
T—Updates and maintenance to support the above items
T—Video and audio including downloads, subscriptions and streaming services, consoles and equipment
T—Video games including downloads, subscriptions and streaming services, consoles and equipment
(6) Cosmetics and Toiletries T—After shave creams, lotions, powders
T—Antiperspirants
T—Aromatherapy products (candles, oils, washes, etc.)
T—Atomizers containing perfume and other liquids
T—Bath milks, oils, powders, salts, tablets, crystals, etc.
T—Bath and shower gels and body shampoos
T—Bleach creams and lotions
T—Blush, rouges
T—Body lotion and creams
T—Breath fresheners and breath sprays
T—Bubble bath preparations
T—Cocoa butter, if advertised or labeled for cosmetic purposes
T—Colognes
T—Compacts containing blush or powder, compact refills
T—Cosmetics
T—Creams, cleansing, beauty or cold
T—Creams, protective (having cosmetic claims or use as skin creams, antiperspirants)
T—Cuticle softeners and removers
T—Deodorants (even though having a medicinal or curative value, if advertised or labeled for use as a body deodorant)
T—Deodorants (for use in closets, bureau drawers, etc., for imparting fragrance to clothing)
NT—Deodorants, colostomy
T—Dusting powders
T—Eye shadows, eyeliner
T—Eyebrow pencils
T—Eyelash mascara and eyelash and brow dyes
T—Face lotions, facial oils, face creams
T—Face packs
T—Face powders, in loose or cake and liquid form
T—Foundation makeup
T—Freckle removers, vanishing creams
T—Hair conditioners and rinses
T—Hair dyes, colorings, tints, rinses and bleaches
T—Hair gels and mousse
T—Hair oils
T—Hair removers
NT—Hair restorative medications
T—Hair straighteners
T—Hair straightening lotions, creams, conditioners and rinses
T—Hairdressings, lotions, tonics and pomades (regardless of whether they are colored or scented)
T—Hairsprays
T—Hand lotions, creams and sanitizers
T—Lip balm and ointments
T—Lipsticks, lipstick refills, liquid lip color, lip liner and lip gloss
T—Lotions, cleansing and beauty
T—Makeup remover
T—Manicure preparations and kits
T—Mask preparations
T—Massage creams
T—Mouthwashes
T—Nail bleaches
T—Nail polish removers
T—Nail polishes, nail lacquers, nail enamel
T—Perfume novelties, containing perfume
T—Perfumes and perfume ingredient kits
T—Permanent waving creams, lotions, neutralizer and kits
T—Powder bases (liquid, cream and pressed)
T—Sachets containing powder or aroma producing materials
T—Scalp lotions, which are used or intended for use as a treatment for dry or oily hair
T—Shampoos
T—Shaving preparations, creams, lotions, powders, including medicated preparations
T—Skin balms, bleaches, creams, fresheners, lotions, oils, tonics or whiteners
T—Sun allergy cream
T—Sunburn preventives—suntan creams, lotions, oils, sunblock, etc.
NT—Sunburn treatment, lotions or creams
T—Talcum powder
NT—Toothbrush, electric
NT—Toothbrush, toothpaste, tooth cleaners, dental floss and replacement brushes for electric toothbrush
T—Waterpiks and water flossers
T—Wave set, paste, powder or lotion
T—Wrinkle removing and concealing preparations
(7) 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
NT—Equipment such as barn shovels, ensilage forks, wheelbarrows and feed carts
NT—Feed and feed additives for productive animals
T—Feed for the raising of non-productive animals for hunting or zoos
T—Fencing
NT—Fertilizer and chemical additives to be added to soil
T—Fire prevention and safety equipment
NT—Fuel for use in heating poultry brooder and greenhouses
NT—Fumigation services upon agricultural commodities or containers used for agricultural commodities
T—Greenhouses and mushroom houses (if permanently installed to the real estate)
NT—Grooming materials, equipment and supplies when necessary for the health of productive animals
NT—Harnesses used to control productive animals on the farm
NT—Ice
NT—Livestock equipment to dispense chemicals, medicines and feed additives
NT—Livestock feeding equipment such as tubs, buckets, cans, etc., feed scoops and portable watering devices
T—Maintenance facilities including tools, machinery and equipment to maintain machinery, equipment or building property, such as chain hoists, tire spreaders, drills, sanders, lumber, nails, wrenches, brooms, welding equipment, paint brushes and sprayers NT—Milk strainers and strainer discs and towels (dispensers to store and dispense the discs are taxable)
T—Motor vehicles, if required to be licensed by the Pennsylvania Department of Transportation
NT—Multipurpose agricultural vehicle (ATV), when used for farming
NT—Pest control services for agricultural purposes
NT—Property which becomes an ingredient or constituent of a farm product or is consumed by productive animals or plant growth, such as seeds, fertilizer, chemical additives, etc., and property such as seeders, planters, plows, harrows, cultivators, sprayers and similar equipment used to till soil, plant, seed and care for productive plants
NT—Property used to handle, store or preserve farm products or productive animals on farm premises such as chemicals, grooming equipment (dehorners, debeakers, hoof trimmers, calf weaners, etc.)
T—Property used to transport or convey the farm product after the final farming operation
NT—Refrigeration or cooling equipment used to store and preserve farm products
NT—Replacement parts such as tires, motors, belts, cutting edges, air filters, gears and similar replacement parts installed on exempt equipment. Motor fuels, lubricants, compressed air, distilled water, abrasives and similar supplies when used in operating exempt machinery are not taxable. Tools and equipment to apply parts and supplies are taxable.
NT—Seeds
NT—Silos
T—Water heater for cleaning dairy equipment and supplies
NT—Water pump for farm use
NT—Wrapping supplies and containers which are non-returnable to deliver self-produced farm products
(8) 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 seeds, vegetable plants, flowers and fruit trees
NT—Vegetable seeds, vegetable plants and fruit trees purchased with food stamps
(9) Food and Beverage Sold From a Caterer or Establishment Selling Ready-to-Eat Food 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.
T—All food and beverages, in any quantity, including both food and beverages prepared on the premises and prepackaged food and beverages, unless specifically exempt
NT—Candy and gum
T—Food supplements and substitutes
NT—Ice
T—Nonalcoholic beverages
NT—Water
T—Wine, sold for consumption off-premises or on a to-go basis
(10) 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-to-eat food and beverages. However, tax is imposed upon selected food and beverage items listed as taxable as follows, when sold from the establishments previously listed.
NT—Beer, six packs (unless sold by a distributor)
NT—Bitters and grenadine
T—Breath mints
T—Brewed coffee
NT—Candy apples
NT—Candy and gum
NT—Caramel corn
NT—Coffee beans, whole or ground
NT—Coffee, cold bottled and flavored
T—Coffee, hot
NT—Deli items such as meats and cheeses, potato salad, macaroni salad, etc.
T—Energy drinks or shots 4 ounces or greater
NT—Energy drinks or shots less than 4 ounces
NT—Food, fruit drinks, soft drinks and sandwiches purchased with food stamps
NT—Food supplements in any form
NT—Fruit drinks, noncarbonated or reconstituted, containing at least 25% natural fruit juice
T—Fruit drinks, noncarbonated or reconstituted, containing less than 25% natural fruit juice
T—Hot beverages
T—Hot food items
T—Hot soup
T—Hot pizza
NT—Ice
T—Ice cream, yogurt and other ice based products when hand dipped or hand served
T—Kool-Aid
T—Meals—not including prepackaged frozen meals or meals requiring additional preparation
NT—Milk
T—Nonalcoholic beverages unless specifically exempt
NT—Party trays, vegetable, cheese, seafood, meat
NT—Power/Energy Bars
NT—Pretzels and chips
NT—Protein Bars
T—Pumpkins—for decoration
NT—Pumpkins—for food
T—Salad bars, self-service
T—Sandwiches
T—Soft drinks, bottled and non-bottled (including soft drink mixes in powder, liquid or tablet form)
NT—Soy milk
T—Sports drinks
T—Sushi
NT—Sweeteners, artificial NT—Tea, all forms including liquid and powdered tea, except hot tea
NT—Water, including nonflavored mineral water
T—Water, flavored, including vitamin water
(11) 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
T—Irons, curling and flat
T—Shower caps
T—Wigs and toupees (the service of cleaning, styling, etc., also is taxable)
(12) Hobby Supplies, Toys, Games, Radios, etc. T—Amusement rentals
T—Audio players, components and accessories, records, compact discs
T—Baseball, football cards, etc.
T—Bicycles and parts
T—Boats and equipment
T—Bounce house rentals
T—Games
T—Hobby supplies
T—Musical instruments and sheet music
T—Photographic and projection equipment and supplies
T—Photographic services, film developing, printing, processing, mounting, coloring, etc.
T—Playing cards
T—Pocket knives
T—Radios, TV sets, receiving equipment
T—Tape recorders and tapes
T—Toys
T—Video cassettes and discs, recorders, players, components and accessories and cameras
(13) 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 taxable.
T—Artificial flowers
T—Buckles for articles other than clothing
NT—Buckles for clothing
T—Buttons for articles other than clothing
NT—Buttons for clothing
T—Dress forms
NT—Dress patterns
NT—Dye, clothing fabric
T—Elastics for articles other than clothing
NT—Elastics for clothing
T—Embroidery hoops
NT—Embroidery of clothing
T—Embroidery of formal wear and other items
T—Fabrics for articles other than clothing
NT—Fabrics for clothing
T—Hooks and eyes for articles other than clothing
NT—Hooks and eyes for clothing
T—Knitting yarn for articles other than clothing
NT—Knitting yarn for clothing
T—Laces, ribbons, edgings, trimmings for articles other than clothing
NT—Laces, ribbons, edgings, trimmings for clothing
T—Needle-craft instruction books
T—Needles
T—Rug yarns
T—Scissors
T—Sewing kits
NT—Shoulder pads
T—Tape measures
T—Thimbles
T—Thread for articles other than clothing
NT—Thread for clothing
T—Yarn goods for articles other than clothing
NT—Yarn goods for clothing
T—Yarn holders
T—Zippers for articles other than clothing
NT—Zippers for clothing
(14) 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 laundry bags
T—Cloth towels, dish, bath and hand
T—Clothesline
T—Clothespins
T—Coat hangers
T—Cookware, pots and pans
T—Cutlery
T—Decorations, household and yard
T—Dinnerware
T—Dishpans
T—Door mat
T—Drinking glasses
T—Easter egg color/paint
T—Extension cords
T—Filters, disposable air
T—Fire extinguishers
T—Fly swatters
T—Fly tapes
T—Furnishings, appliances, fittings, ornaments, furniture, equipment and accessories. Furnishings including bedding, rugs, lamps, hardware, electrical goods, mirrors, pillows, scarves for furniture, bookends, clocks, glassware, crockery, silverware, flatware and other household wares.
T—Fuses
T—Glue
T—Grills, and replacement parts, utensils and scrapers
T—Hardware and tools
T—Household linens, blankets
T—Insecticide sprays
T—Ironing board and covers
T—Jars for canning and jar lids
T—Light bulbs
T—Lubricating oils
T—Matches
T—Metal and plastic cooking utensils and flatware
T—Mops
T—Moth balls and moth flakes
T—Mouse traps
T—Needles
T—Notebooks
T—Oilcloth
T—Paints, brushes and painting equipment
T—Paint removers
T—Plants, vegetable and flower (see Category 8)
T—Polishing cloths
T—Refrigerator deodorants
T—Rubber gloves
T—Rug shampoo applicators
T—Salt, water softeners
T—Sandpaper
T—Scrub brushes
T—Seeds, vegetable and flower (see Category 8)
T—Shoe brushes
T—Sponges
T—Stationery
T—Static control spray, sheets
T—Thermometers
T—Thermoses
T—Thimbles
T—Tie racks
T—Toothpicks
T—Turpentine and paint thinner
T—Vacuum cleaners, and disposable bags, parts
T—Ventilating fans and equipment
T—Water filters, replacement
T—Wax applicators
T—Wax paraffin
A. Soaps and Detergents T—Bleaches
T—Cleaner, septic tank, hand, oven, toilet bowl or tile
T—Cleansers
T—Detergents
T—Drain opener
T—Dry cleaning kits
T—Pre-soaks
T—Rug shampoo
T—Soaps, scented and unscented
T—Softeners (fabric)
T—Spot removers and stain treatments
T—Starch
T—Whiteners
B. Cleaning and Polishing Preparations T—Car cleaners and waxes
T—Glass cleaner
T—Polishes, floor, furniture, silver and similar items
T—Removers, rust or wax
T—Scouring pads
T—Steel wool
C. Paper Goods T—Cups, paper, plastic or Styrofoam
NT—Disposable diapers and incontinence products
T—Drop cloths, paper and plastic
T—Facial tissue
T—Filters, coffee
T—Napkins
T—Place mats
T—Plates, paper, plastic, or Styrofoam
NT—Sanitary napkins, tampons or similar items used for feminine hygiene
T—Shelf paper, liners
T—Straws for drinking
T—Tablecloths
T—Toilet seat covers
NT—Toilet tissue
T—Towels
NT—Wet-wipes
D. Wrapping Supplies T—Aluminum foil
T—Food bags
T—Plastic wraps
T—Tape, masking, scotch, plastic, freezer, duct
T—Trash bags, paper and plastic
T—Twine
T—Wax paper
T—Wrapping paper, including gift wrapping, ribbons, etc.
(15) Infant Supplies T—Accessories, nursing bottles, nipples, teething beads, teethers
NT—Bibs
T—Car seats, infant
T—Crib blankets
T—Diaper bags
NT—Diaper cream
NT—Diaper pins
NT—Diapers, cloth and disposable
NT—Diaper service
NT—Formula
T—Furniture including cribs, high chairs and booster seats
T—Liners, (nursing bottles)
T—Monitors
NT—Receiving blankets for infants
NT—Rubber pants
T—Swim diapers
NT—Wipes, baby
(16) Jewelry T—Beads—materials used in jewelry-making
T—Earring backs
T—Jewelry, including those with religious symbols incorporated
T—Jewelry, used for body piercing
T—Jewelry repair services
T—Ornaments and pins for hats and dresses
(17) 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
(18) Medicine, Drugs and Medical Supplies;
Prosthetic and Therapeutic DevicesThe tax is not imposed on prescription or nonprescription medicines and drugs or medical supplies, crutches and wheelchairs for the use of people with disabilities, artificial limbs, artificial eyes and artificial hearing devices, when designed to be worn on the person of the purchaser or user, false teeth and materials used by a dentist in dental treatment, eyeglasses, when especially designed or prescribed by an ophthalmologist, oculist or optometrist for the personal use of the owner or purchaser, and artificial braces and supports designed solely for the use of people with disabilities, or any other therapeutic, prosthetic or artificial device designed for the use of a particular individual to correct or alleviate a physical incapacity, including, but not limited to, hospital beds, iron lungs and kidney machines.
T—Acne cleaners and acne pads
NT—Acne treatments, lotions, creams
T—Adhesive removers
NT—Adhesives used for medical treatment
T—Air cleaners and electrostatic machines
NT—Alcohol, rubbing, swabs and wipes
NT—Analgesics
NT—Antacids
NT—Antiseptics, for external use only
NT—Applicators (See ''Cotton applicators'')
NT—Arch supports
NT—Arm slings
NT—Artificial eyes
NT—Artificial limbs
NT—Aspirin
T—Autoclave
NT—Automobile accessories, when noted by the Department of Transportation upon the motor vehicle operator's license of the purchaser that such accessories are necessary, and when charges for accessories are stated separately by the vendor on the sales invoice.
NT—Automobile wheelchair lifts
T—Baby powder
NT—Bandages, dressings, gauze and cotton
T—Bath tub and bathroom safety devices
T—Batteries, unless purchased for use in medical equipment and from a medical supply house
NT—Bed boards
NT—Bed drain bags
NT—Bed pans
NT—Bed trapeze bars
NT—Benzoin
T—Bidet toilet seats
T—Blankets
T—Blood agar plates
NT—Blood glucose monitors used to treat diabetes (therapeutic devices)
NT—Blood pack units
T—Blood pressure testing apparatus
NT—Bone pins
NT—Braces and supports worn on the body to correct or alleviate a physical incapacity
NT—Braille teaching texts
NT—Breast pumps
NT—Breathing units, intermittent positive pressure
NT—Burn ointment and lotion
NT—Calamine lotion
NT—Canes
NT—Cardiac emergency kit
NT—Cardiac pacemakers and electrodes
NT—Castor oil
NT—Catheters and accessories
T—Chemical agents and related supplies for analysis of patients' specimens
NT—Cod liver oil
NT—Colostomy appliances
NT—Colostomy deodorants
NT—Commodes, chair bedside
NT—Commode seats, elevated for use by incapacitated persons
NT—Contact lenses and wetting solutions
T—Contact lenses cleaning solutions
NT—Corn pads and plasters for the removal of corns
NT—Cotton applicators, cotton rolls, cotton balls and cotton swabs
NT—Cough and cold items, cough drops, cough syrups
NT—Crutches
NT—Crutch pads
NT—Defibrillators
T—Dehumidifiers
NT—Dental floss
NT—Dental materials which are transferred to the patient, including dentures, fillings, crowns, inlays, bridges and lingual or palatal bars NT—Dental supplies used in dental treatment, including x-ray film, cotton, impression and materials
T—Dentist chair
NT—Dentist drills, disposable
T—Dentist replacement burs, drills, reusable
NT—Denture products, including denture cleaners and adhesives
T—Deodorants, personal and room
T—Diagnostic equipment
T—Diagnostic glassware and diagnostic testing materials
NT—Dialysis machines
NT—Diathermy machines
NT—Dietary supplements and substitutes, in any form
NT—Diet pills
T—Disinfectants
NT—Drapes, paper
T—Ear plugs
T—EKG mounts and EKG paper
NT—Elastic bandages and braces
T—Electrocardiocorder
NT—Emesis basins or pans
NT—Epsom salts
T—Esophageal dilator
T—Eucalyptus oil
NT—Examining table paper
T—Exercise equipment, including exercise bikes and treadmill exercisers
NT—Eye ointment
NT—Eye pads
NT—Eye washes
NT—Eyeglasses, prescription
NT—False teeth
NT—First aid kits
NT—Fluidic breathing assistor
NT—Food substitutes
NT—Foot pads, insoles, all types
NT—Foot products for treatment of infections
NT—Gauze
NT—Gloves, surgical, disposable
NT—Glucose tablets
NT—Glycerin
NT—Gowns, medical
NT—Hearing aids and batteries
T—Heaters, portable, room
NT—Heating pads
NT—Hospital beds, having side rails, electric and non-electric with attachments
NT—Hot water bottles
T—Humidifiers
NT—Hygienic needs, douche powder, vaginal preparations
NT—Hydrocortisone cream
NT—Hydrogen peroxide
NT—Ice bags
NT—Ileostomy bags
NT—Incontinence products, including incontinence pants
NT—Infusion pumps
NT—Inhalation therapy equipment and equipment used to provide emergency breathing assistance
NT—Insulin
NT—Insulin pumps
T—Intravenous stand
NT—IUD devices
T—Laboratory testing and analysis equipment and sup- plies
NT—Lactose intolerance medication
NT—Lamps, ultraviolet and infrared
NT—Lancets
NT—Laxatives and cathartics
NT—Lice shampoo
NT—Lifters, patient
NT—Lubricating jelly
NT—Lymphedema pumps
T—MRI equipment
T—Mattresses, air
NT—Mattresses, alternating positive pressure
NT—Mattresses and covers for hospital beds
T—Medical alert cards
T—Medical alert systems
NT—Medicated powder
NT—Medicine cups, disposable
T—Microscopes
NT—Milk of magnesia
T—Mouthwashes
NT—Muscle stimulator, electronic for physical therapy
NT—Nasal cannula
T—Nasal speculum
T—Needle holder
NT—Needles and syringes, disposable
T—Needles and syringes, reusable
NT—Orthodontic brackets
T—Orthodontic trays
NT—Orthopedic splints
T—Overbed tables
NT—Oxygen and oxygen equipment, when used for medical treatment
NT—Pads, moist heat pad, alternating positive pressure pad, flotation pad, lamb's wool pad
NT—Paraffin bath units, standard or portable
T—Percussors
NT—Pet medicines
NT—Petroleum jelly
NT—Physical therapy equipment, when designed exclusively for use in correcting or alleviating a physical incapacity
T—Plaque remover
T—Pore cleaners, medicated, pore strips
NT—Postural drainage boards
NT—Postural support chairs
NT—Prefilled syringes for injection
NT—Pre-moistened wipes
NT—Prophylactics
NT—Prostheses (mammary, malar, chin, urinary, incontinence, etc.)
T—Pumice powder
NT—Pump, diaphragm, pressure vacuum
T—Razor blades, unless disposable and used for medical procedure preparation
NT—Rectal preparations
T—Safety grab bars
NT—Sanitary napkins, tampons and similar items
T—Sanitizer, air
T—Sauna baths
T—Scissors
T—Shaving products
T—Sheets, cloth
NT—Sheets, disposable
NT—Shoe insoles, orthopedically designed
NT—Sitz bath
NT—Smoking deterrents, gum and patch
T—Soaps
NT—Specimen containers, disposable
T—Sphygmomanometer
T—Sphygmostat
NT—Stair gliders for persons having a physical disability, installed in the purchaser's home and pursuant to a physician's prescription
T—Stethoscope
NT—Styptic pencils
T—Suction machines and pumps
NT—Sunburn treatment lotions or creams
T—Sunglasses (unless prescription)
T—Suntan lotion, sunblock
NT—Suppositories
T—Surgical instruments
NT—Surgical instruments and supplies, single use disposable
NT—Surgical masks, disposable
NT—Sutures
T—Tables, bedside
T—Tables, examining
T—Talcum powder
T—Teeth whitening strips
T—Telecaption equipment
NT—Test strips used in treatment of diabetes
T—Testing kits, pregnancy, UTI
NT—Thermal pads, disposable
T—Thermometer, medical
NT—Thermometer covers, disposable
NT—Tongue depressor, disposable
T—Tooth whitening kits
NT—Toothache drops
NT—Toothbrushes
NT—Toothpaste
NT—Tourniquets
NT—Trachea tubes
NT—Traction units, including bed stand, anklet, extension, pelvic or cervical units, head holder, fracture unit with trapeze bar set, weights, weight bags, pelvic lacing belt, and over door traction equipment
NT—Tubing, intravenous
NT—Urine drain bag
T—Vacutainers
NT—Vaginal diaphragms
T—Vapona strips
T—Vaporizers
NT—Vitamins
NT—Walking bars and walkers
NT—Wheelchairs, manual and motorized, scooters and batteries
T—Whirlpool baths and whirlpool pumps
T—Wigs
T—X-ray equipment and machines
T—X-ray film and chemicals not used by dentists
(19) Miscellaneous NT—Acupuncture and massage services
T—Antiques
NT—Body tattooing and piercing services
NT—Bullion, investment metal
T—Car wash, automated or self-serve
NT—Caskets, burial vaults, markers, interred cremation urns and tombstones for human graves, including foundations
T—Christmas trees
T—Coin banks and coin holders
NT—Coins, investment (numismatic coins and legal tender)
T—Compressed air, dispensed
T—Corkage fee
NT—Coupon books sold to individual consumers
T—Cremation urns, not interred
T—Dry ice, except when sold as an internal packaging material to retailer, manufacturer or processor
NT—Safety equipment and devices designed and worn by production personnel employed in manufacturing, processing, mining, public utility, farming and dairying. Examples: asbestos suits, gloves, aprons, boots, masks, helmets, goggles and similar items
T—Equipment and devices worn by nonproduction personnel
T—Fencing materials
NT—Flags of the United States and Commonwealth. Bunting and other flags are taxable.
T—Flag kits, that include poles or brackets
T—Fuel for motor vehicles, except when subject to Liquid Fuel or Fuel Use Tax
NT—Gift cards
NT—Golf green fees
NT—Health club membership fees
T—Hot tubs and spas, regardless of physician recommendation
T—Lunch kits, thermoses and replacement parts
T—Motor vehicle repair services (including labor), accessories, parts, supplies, lubricants, equipment, vehicle and emission inspection
T—Paper money, which is not legal tender in the United States, is taxable on full purchase price
T—Paper money, which is legal tender in the United States, is taxable on amount in excess of face value
* NT—Parking fees (may be subject to Hotel Occupancy Tax)
T—Party favors
NT—Pony rides and trail rides
T—Prepaid telephone cards
NT—Retail club memberships
T—Scout supplies and training manuals, except when sold to a scout troop
T—Sheds, unless purchaser has a building permit
T—Souvenirs
T—Stamps, cancelled United States stamps and all foreign stamps are taxable on the full purchase price
T—Stamps, uncancelled United States stamps are taxable on amount in excess of face value
NT—Tanning booth fees
NT—Tickets for admission to the theater, concerts, sporting events, amusement parks, and amusement or activity complexes
T—Trading stamp redemption for taxable property
(20) Optical Goods NT—Contact lenses, prescription, and wetting solutions
T—Contact lenses cleaning solutions
NT—Eyeglasses, prescription
T—Magnifying glasses
T—Opera glasses and field glasses
T—Sunglasses (prescription sunglasses are exempt)
(21) Pets NT—Boarding, sitting or walking
T—Clippers and clipper lubricants
T—Clothing
T—Equipment (collars, leashes, etc.)
T—Farrier services for pet horses
* NT—Flea collars, flea powder, flea and tick soap and tick sprays for use on pets
T—Food, including food supplements and prescription food
T—Grooming, unless performed by a veterinarian for the purpose of or incidental to medical treatment
NT—Medicines and medical supplies
T—Pet caskets and urns
NT—Pet cremation and burial services
T—Sale or rental of pets, or adoption from shelters, which includes fees for shots and spaying or neutering
T—Shampoo
T—Veterinarian equipment
NT—Veterinarian services
T—Vitamins
(22) Religious Articles Bibles, religious publications and religious articles are subject to tax unless purchased by organizations qualifying as institutions of purely public charities which hold an exemption number prefixed by the number 75, and government entities.
T—Bibles
T—Candles used in religious worship
T—Clergy vestments and choir and altar server clothing
T—Holy water bottles
T—Nativity scenes
T—Religious publications sold by religious groups
T—Religious statues, medals and symbols used in religious worship
T—Rosaries
T—Wines used in religious services
(23) Restaurant Equipment and Supplies Equipment, implements and similar property for use in the preparation and service of food is taxable.
NT—Carbon dioxide for soda fountain
T—Carbonator for soda fountain operation
NT—Chef hats
T—Disposable trays
T—Equipment used to prepare and serve food and beverages
T—Ice making equipment
T—Latex gloves
T—Napkins, wooden or plastic spoons, forks, straws and similar articles for use in restaurants, vending machines and other eating places
T—Placemats
T—Toothpicks
T—Vending machines and equipment
NT—Work uniforms
NT—Wrapping supplies, paper or plastic plates, cups and similar articles for the delivery of food, used by restaurants or in vending machines
(24) 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—Shoe clips
NT—Shoe dye
NT—Shoe laces
NT—Shoe polish
NT—Shoe repairs
NT—Shoe soles and heels for shoe repair
T—Shoes for baseball, bowling, football, golf, soccer, hockey, dance, etc.
T—Shoes for formal wear, such as metallic cloth, brocade, satin or silver leather, primarily for formal wear
NT—Shower clogs
NT—Slippers
NT—Sneakers, jogging, tennis and aerobic shoes
NT—Toe sneakers
(25) Sporting Equipment, Clothing, Supplies and Recreational Equipment Tax is imposed on sporting and recreational equipment, clothing and supplies which are designed to be worn and are normally worn only when engaged in sports.
T—Accessories such as ammunition belts, hip waders and fly vests
T—Ballet shoes
NT—Baseball caps and tee shirts
T—Bathing caps
T—Bathing suits
T—Beach coats
T—Bicycles, parts, accessories and supplies
T—Boats, pleasure boats and equipment and parts
NT—Bowling shirts
T—Bowling shoes, purchase and rental
T—Equipment and supplies for baseball, football, hockey, basketball and other sports
T—Exercise equipment
T—Guns and ammunition
NT—Gym suits, outfits
T—Helmets
T—Hunting accessories
NT—Hunting clothing, including camouflage and blaze orange
NT—Jogging outfits, running shoes
T—Mats, floor
T—Protective equipment, knee pads, elbow pads, forearm pads, etc.
T—Sleeping bags
NT—Sneakers, jogging, tennis and aerobic shoes, etc.
NT—Snowmobile suits
T—Uniforms, baseball, football, soccer, basketball, hockey, etc.
NT—Warm-up suits, cloth sweat suits
T—Weights
T—Skates, ice, roller, in-line and sharpening and rental
(26) Tobacco Products T—Chewing tobacco, all types
T—Cigarettes, little cigars
T—Cigars, all types
T—Electronic cigarettes and vaporizers, and accessories
T—Smoking accessories, including lighters
T—Tobacco, all types
(27) Utilities and Fuel T—Cellphone services
NT—Coal
NT—Coin-operated telephone charges
T—Corn and corn pellets
T—Fire logs, processed
* NT—Firewood, kindling and wood pellets or bricks made from pure sawdust for residential use
T—Fuel oil, gas, steam or electricity purchased for commercial use
NT—Fuel oil, gas, steam or electricity purchased for residential use
T—Interstate and intrastate telephone services for residential or commercial use
T—Basic telephone service and subscriber line charges for commercial use
NT—Basic telephone service and subscriber line charges for residential use
T—Utilities for office or business within home
(28) 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 such 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 a government entity Rentals of Motor Vehicles (the term rental shall mean the transfer of the possession of a motor vehicle for a period of less than 30 days) $2 fee upon each rental day or part thereof Exempt, if lessee qualifies for sales tax Exemption Leases of Motor Vehicles (the term lease shall mean the transfer of 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
(29) Vehicle Rental Tax (VRT) (61 Pa. Code § 47.20) Rental companies that have available for rental, 5 or more motor vehicles designed to carry 15 or less passengers, or a truck, trailer or semi-trailer used in the transportation of property, other than commercial freight that is rented without a driver, are responsible for collecting an additional 2% tax. This tax is imposed on the purchase price, as calculated for Sales Tax purposes, of each rental contract for a period of 29 consecutive days or less. The VRT is separate from, and in addition to, any applicable state or local Sales Tax or the $2 daily PTA fee.
Effective October 30, 2017, a prorated partial day fee for carsharing services was provided as a clarification to the current vehicle rental fee.
The fee schedule is as follows:
Rental Interval Fee Less than 2 hours 25¢ 2 to 3 hours 50¢ More than 3 hours $1.25 4 or more hours $2 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.
C. DANIEL HASSELL,
Secretary
[Pa.B. Doc. No. 22-871. Filed for public inspection June 10, 2022, 9:00 a.m.]
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