| ** T—Aerial Spinner |
|---|
| ** T—Girandola |
| ** T—Helicopter |
| ** T—Mine and Shell Preloaded |
| ** T—Mine Preloaded |
| ** T—Missile—Fin Stabilized |
| ** T—Missile—Spin Stabilized |
| ** T—Rocket (Bottle) |
| ** T—Roman Candle |
| ** T—Shell Preloaded |
B. Cake and Combination Devices
| ** T—Cake 200 |
|---|
| ** T—Cake 500 |
| ** T—Combination 200 |
| ** T—Combination 500 |
C. Ground Devices, Individual
| ** T—Chaser |
|---|
| ** T—Crackling Ball |
| ** T—Crackling Strip |
| ** T—Crackling Tube |
| ** T—Flasher/Strobe |
| ** T—Flitter Sparkler |
| ** T—Firecracker |
| ** T—Fountain Cone |
| ** T—Fountain Cylindrical |
| ** T—Fountain Nitrocellulose |
| ** T—Ground Spinner |
| ** T—Illuminating Torch |
| ** T—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—Fountains, Reloadable Kit |
| ** T—Mines, Reloadable Kit |
(7) 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 |
(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 |
| 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 |
(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.
| 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 |
(10) 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 11.
| 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 |
(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-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 |
(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 |
| T—Irons, curling and flat |
| T—Shower caps |
| T—Wigs and toupees (the service of cleaning, styling, etc., also is taxable) |
(13) 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 |
(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 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 |
(15) 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. |
(16) 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 |
(17) 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 |
(18) 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 |
(19) 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, 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 supplies |
| 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 |
(20) 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 |
(21) 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) |
(22) 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 |
(23) 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 |
(24) 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 |
(25) 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 |
(26) 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 |
(27) 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 |
(28) 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 |
(29) 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 |
