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GENERAL INSTRUCTIONS
Those purchasers set forth below may use this form in connection with the claim c. Hotel occupancy tax (state 6%, Philadelphia 1%, Allegheny 1%) if
for exemption for the following taxes: referenced with the symbol (●);
a. State and local sales and use tax; d. PTA fee on the purchase of tires if referenced with the symbol (+ );
b. PTA rental fee or tax on leases of motor vehicles; e. Vehicle rental tax (VRT).
EXEMPTION REASONS
1.) Property and/or services will be used directly and predominately by pur- R. Keystone Opportunity Zone (beginning with two digit 72
chaser in performing purchaser's operation of: account number)
A. Manufacturing S. Tourist Promotion Agency
B. Mining Exemptions for exempt organizations K through S are limited to purchases
C. Dairying of tangible personal property or services for use and not for sale. Exempt
D. Processing organizations K - O above, shall have an sales tax exemption certificate
E. Farming number assigned by the PA Department of Revenue. Exempt organiza-
tions K-O above, are not exempt for purchases used for the following: (1)
F. Shipbuilding constructions, improvement, repair or maintenance or any real property,
G. Timbering except supplies and materials used for routine repair or maintenance of the
real property; (2) any unrelated activities or operation of a public trade or
This exemption is not valid for property or services used in: (a) construct-
business; or (3) equipment used to maintain real property.
ing, repairing or remodeling of real property, other than real property used
directly in exempt operations; or (b) maintenance, managerial, administra- 3.) Property and/or services will be resold or rented in the ordinary course of
tive, supervisory, sales, delivery, warehousing or other nonoperational purchaser's business. If purchaser does not have a PA Sales Tax Account
activities. This exemption is not valid for vehicles that are required to be ID (8 digit number assigned by the department), complete Number 8
registered under the Vehicle Code, as well as supplies and repair parts for explaining why such number is not required. This exemption is valid for
such vehicles, the PTA tire fee, and certain taxable services. property or services to be resold: (1) in original form; or (2) as an ingredient
or component of other property.
2.) Purchaser is a/an:
4.) Property or services will be used directly and predominately by purchaser
+ A. Instrumentality of the commonwealth (to include public
in the production, delivery or rendition of public utility services as defined
schools and state universities). by the PA Utility Code.
+ B. Political subdivision of the commonwealth (includes townships
This exemption is not valid for property or services used for the following:
and boroughs).
(1) construction, improvement, repair or maintenance of real property,
+ l C. Municipal authority created under the Municipality Authorities other than real property used directly in rendering the public utility services;
Acts. or (2) managerial, administrative, supervisor, sales or other nonopera-
+ l D. Electric cooperative corporations created under the Electric tional activities; or (3) vehicles, as well as supplies and repair parts for
Cooperative Law of 1990. such vehicles, unless the predominant use is for providing a common car-
l E. Cooperative agricultural associations required to pay corpo- rier service; or (4) tools and equipment used but not installed in mainte-
rate net income tax under the Cooperative Agricultural nance of facilities or direct use equipment. Tools and equipment used to
Association Corporate Net Income Tax Act (exemption not repair "direct use" property are exempt from tax.
valid for registered vehicles). 5.) Vendor/seller purchasing wrapping supplies and nonreturnable containers
+ l F. Credit unions organized under Federal Credit Union Act or used to wrap property which is sold to others.
Commonwealth Credit Union Act.
6.) Canned computer software or services to canned computer software
+ l G. U.S. government, its agencies and instrumentalities. directly utilized in conducting the business of banking purchased by a
l H. Federal employee on official business (exemption limited to financial institution subject to the Bank and Trust Company Shares Tax
hotel occupancy tax only. A copy of orders or statement from (Article VII) or the Mutual Thrift Institutions Tax (Article XV).
supervisor must be attached to this certificate).
7.) Seller is required to collect tax on canned software accessed remotely
I. School bus operator (This exemption certificate is limited to when the user is located in PA. If the billing address is a PA address, the
the purchase of parts, repairs or maintenance services upon presumption is that all users are located in PA. Purchaser is responsible
vehicles licensed as school buses by the PA Department of for apportioning and remitting the tax due to each taxing jurisdiction and
Transportation). must provide the total number of licenses purchased and the number of
J. Charter Schools and Community Colleges. those licenses used outside PA on Line 8. Please note that any unused
licenses will be considered to be allocated to PA.
Renewable Entities beginning with “75”:
K. Religious Organization 8.) Other (Attach a separate sheet of paper if more space is required).
L. Nonprofit Educational Institution
M. Charitable Organization
Permanent Exemptions beginning with the two numbers “75”:
N. Volunteer Fire Company
O. Relief Association
* Employees or representatives of the Commonwealth traveling on
Special Exemptions Commonwealth duty are exempt from any taxes on hotel stays or room rentals
P. Direct Pay Permit Holder imposed by local governments that are in addition to the 6% state tax and the
Q. Individual Holding Diplomatic ID 1% Philadelphia and Allegheny County hotel occupancy tax.
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