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: Section 32.21 of the Pennsylvania Code titled "Charitable, volunteer firemenís and religious organizations, and nonprofit educational institutions" defines Sales Tax exempt and non-exempt sales for these types of entities. 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 at http://www.revenue.pa.gov/FormsandPublications/FormsforBusinesses/Documents/Sales-Use%20Tax/rev-1220.pdf.
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.
A "Pennsylvania Sales and Use Tax" booklet can be found online at http://www.revenue.pa.gov/FormsandPublications/FormsforBusinesses/Documents/Sales-Use%20Tax/rev-585.pdf. Links to Sales, Use and Hotel Occupancy Tax Forms can be found at http://www.revenue.pa.gov/FormsandPublications/FormsforBusinesses/Pages/Sales-Use-and-Hotel-Occupancy-Tax.aspx#.VqGCU4Uo64A.
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