PA Sales Tax Exemption Policy
TAXABLE ITEMS & ENTITIES: Except for exempt items to exempt
organizations, Sales Tax is to be collected for all retail sales of all
products we sell to all customers who are physically at one of our retail
locations or who take deliver of products within Pennsylvania. Orders
received by phone or via our website that are shipped outside of
Pennsylvania are not taxable.
TAX EXEMPT SALES: Qualifying sales are described on Pennsylvania's
website at http://www.revenue.state.pa.us/revenue/cwp/view.asp?A=299&Q=209114.
This page describes the application of The Pennsylvania Code section 32.21
which defines what items are exempt to various Charitable Organizations. Under Section 32.21(a)(2)(ii) the code describes materials or supplies
that are exempt from sales tax when used per its stipulations. Based on
the code we do not charge sales tax on paper bags, belts and filters as
well as cleaning chemicals to qualifying tax exempt organizations. This
requires that we have or receive a Blanket Tax Exemption Certificate from
them. A PDF file containing a Pennsylvania Exemption Certificate fill-in
form can be downloaded via a link at
http://www.revenue.state.pa.us/revenue/cwp/view.asp?A=190&Q=186931.
Under Section 32.21(a)(2)(iii) the Code describes equipment which is taxable even to organizations defined by Section 32.1. An auditor supervisor in the Bureau of Audits, Harrisburg, has
informed our accountant that vacuum cleaners are definitely considered taxable under this subsection. As a result our policy is to charge sales tax for vacuum cleaners, parts and repairs to these
organizations. The complete Section 32.21 of the PA Code is available on Pennsylvania's website at
http://www.pacode.com/secure/data/061/chapter32/s32.21.html.
Government entities are exempt from Sales Tax based on section 32.23 of the Code. These include post offices, government offices, public schools, etc. Nursing Homes are exempt from Sales Tax on
all products we sell as well.
PageType: Policies
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