NOTICES
Taxable and Exempt Property
[39 Pa.B. 7256]
[Saturday, December 26, 2009]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 TRC published at 36 Pa.B. 5746 (September 9, 2006). Under §§ 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.
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) Clothing and Accessories (3) Cosmetics and Toilet Goods (4) Farming Supplies and Equipment (5) Flowers, Seeds, Fertilizers, and the like (6) Food and Beverages Sold From a Caterer or Establishment Serving Ready-to-Eat Food (7) Food and Beverages Sold From Other than a Caterer or Establishment Selling Ready-to-Eat Food (8) Hair Goods and Notions (9) Hobby Supplies, Toys, Games, Radios, Recorders, and the like (10) Home Sewing, Millinery and Craft Supplies (11) Household Goods and Supplies (12) A. Soaps and Detergents B. Cleaning and Polishing Preparations C. Paper Goods D. Wrapping Supplies Infant Supplies (13) Jewelry (14) Luggage, Handbags, Carrying Bags, Wallets, and the like (15) Medicine, Drugs and Medical Supplies; Prosthetic and Therapeutic Devices (16) Miscellaneous (17) Optical Goods (18) Pets (19) Religious Articles (20) Restaurant Equipment and Supplies (21) Shoes and Shoe Accessories (22) Sporting Equipment, Clothing, Supplies and Recreational Equipment (23) Tobacco Products (24) Utilities and Fuel (25) Tires, Motor Vehicle, Leases and Rental (PTA Tax) (26) Vehicle Rental Tax (VRT) (27)
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.
T—Bibles
T—Comic books
T—Crossword, game books
T—Dictionaries
T—Greeting Cards
T—Instruction books for needle-craft, embroidery, knitting, and the like
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—School supplies, except when sold directly to a school district or qualified nonprofit educational institution
NT—Textbooks, when sold by a school or an authorized book store
(2) Business Supplies and Equipment Generally, sales of business supplies and equipment used in construction, repair, and the like, of real estate are taxable.
T—Amusement and record playing devices
*T—Building materials, supplies, and equipment used in construction, repair, and the like, of real estate, except building machinery and equipment purchased by or for certain exempt entities
T—Business forms such as invoices, order books, and the like
T—Cash register receipt paper
T—Canned computer software and licenses to use, regardless of method of delivery
NT—Direct mail advertising materials, including calendars, matchbooks, and the like
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) 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 23).
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
T—Corsages and boutonnieres
T—Costumes—Halloween, Christmas, and the like
NT—Dress shields
T—Formal clothing, including mother of the bride and flower girl dresses.
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, and the like
*NT—Gloves, cloth, leather, kid, for everyday wear
T—Gloves, sheepskin, fur, rubber
T—Graduation caps and gowns
NT—Gym suits
T—Handkerchiefs
NT—Headwear and millinery, all types
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—(See Category 17)
NT—Scarves, for headwear and neckwear
NT—Scout uniforms and camp clothes
T—Sheepskin coats
NT—Stockings, including support-hose
NT—Suspenders
NT—T-shirts, imprinted
T—Tuxedos
T—Umbrellas
NT—Underclothing
NT—Work clothes, work uniforms
NT—Yard goods (to make clothing)
(4) Cosmetics and Toilet Goods T—After shave creams, lotions, powders
T—Antiperspirants
T—Aromatherapy products (Candles, oils, washes, and the like)
T—Atomizers containing perfume and other liquids
T—Bath milks, oils, powders, salts, tablets, crystals, and the like
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 toilet purposes
T—Colognes
T—Compacts containing blush or powder, compact refills
T—Cosmetics
T—Creams, protective (having cosmetic claims or use as skin creams, antiperspirants)
T—Creams, cleansing, beauty or cold
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, and the like, for imparting fragrance to clothing)
NT—Deodorants, colostomy
T—Dusting powders
T—Eyebrow pencils
T—Eyelash mascara and eyelash and brow dyes
T—Eye shadows, eyeliner
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—Hairdressings, lotions, tonics, and pomades (regardless of whether they are colored or scented)
T—Hair dyes, colorings, tints, rinses, and bleaches
T—Hair gels and mousse
T—Hair oils
T—Hair removers
NT—Hair restorative medications
T—Hairsprays
T—Hair straighteners
*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—Manicure preparations and kits
T—Mask preparations
T—Massage creams
T—Makeup remover
T—Mouthwashes
T—Nail bleaches
T—Nail polish removers
T—Nail polishes, nail lacquers, nail enamel
T—Perfumes and perfume ingredient kits
T—Perfume novelties, containing perfume
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, and the like
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—Water Piks
T—Wave set, paste, powder, or lotion
T—Wrinkle removing and concealing preparations
(5) 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, Farming Information, for additional information.
NT—Artificial breeding equipment and supplies
*NT—Blacksmith/farrier services for commercial racehorses or horses used directly in farming
T—Building supplies and materials used to build and repair barns, sheds, coops, and the like
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
NT—Fencing, portable when used directly for farm use
T—Fencing, including gates, which become a permanent part of realty
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, and the like, 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 Deptartment of Transportation
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, and the like, 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, and the like)
T—Property used to transport or convey the farm product after the final farming operation
T—Refrigeration or cooling equipment used to store 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.
(6) Flowers, Seeds, Fertilizers, and the like 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
(7) Food and Beverages Sold From a Caterer or Establishment Serving Ready-to-Eat Food Generally, tax is imposed on food and beverages for consumption on or off the premises, or on a take-out or to-go basis, or delivered to the purchaser or consumer, when purchased from a caterer or an eating establishment from which ready-to-eat foods and beverages are sold, such as 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.
NT—Alcohol, malt or brewed beverages, and wines. Tax is paid at time of purchase from a Liquor Control Board store or licensed malt beverage distributor.
NT—Candy and gum
T—All food and beverages, in any quantity, including both food and beverages prepared on the premises, and prepackaged food and beverages.
T—Food supplements and substitutes
NT—Ice
T—Nonalcoholic beverages
NT—Water
(8) Food and Beverages Sold From Other Than a Caterer or Establishment Selling Ready-to-Eat Food A vending machine, delicatessen, grocery store, supermarket, farmers market, bakery, donut shop, pastry shop, convenience store and other similar establishments selling the following taxable items, whether sold for consumption on or off the premises or on a take-out or to-go basis, or delivered is considered to be an eating establishment:
NT—Bitters and grenadine
T—Brewed coffee
NT—Candy apples
NT—Candy and gum
NT—Caramel corn
NT—Coffee, cold bottled, and flavored
NT—Deli items such as meats and cheeses, potato salad, macaroni salad, and the like
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—Kettle Korn
T—Kool Aid
T—Meals—not including prepackaged frozen meals
T—Nonalcoholic beverages
NT—Party trays, vegetable, cheese, seafood, meat
T—Pumpkins—for decoration
NT—Pumpkins—for food
T—Salad bars, self-service
T—Sandwiches
T—Soft drinks, bottled and nonbottled (including soft drink mixes and powder, liquid or tablet form)
NT—Soy milk
T—Sports drinks
NT—Tea, all forms including liquid and powdered tea
NT—Sweeteners, artificial
NT—Water, including nonflavored mineral water
*T—Water, flavored
(9) Hair Goods and Notions Generally, hair goods are taxable unless the item qualifies as clothing.
T—Hair goods and notions, such as barrettes, hair pins, hair nets, curlers, clips, hair bow holders, combs, brushes, chignons, bandeaux
T—Shower caps
T—Wigs and toupees (the service of cleaning, styling, and the like, also is taxable)
*(10) Hobby Supplies, Toys, Games, Radios, and the like *T—Audio players, components and accessories, records, compact discs
T—Baseball, football cards, and the like
T—Bicycles and parts
T—Boats and equipment
T—Computer games and equipment
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, and the like
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, and cameras
(11) Home Sewing, Millinery and Craft Supplies 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. Clothing is defined as articles designed for everyday wear.
T—Artificial flowers
NT—Buckles for clothing
T—Buckles for articles other than clothing
NT—Buttons for clothing
T—Buttons for articles other than clothing
T—Dress forms
NT—Dress patterns
NT—Fabrics for clothing
T—Fabrics for articles other than clothing
NT—Dye, clothing fabric
NT—Elastics for clothing
T—Elastics for articles other than clothing
NT—Embroidery of clothing
T—Embroidery hoops
T—Embroidery of formalwear and other items
NT—Hooks and eyes for clothing
T—Hooks and eyes for articles other than clothing
NT—Knitting yarn for clothing
T—Knitting yarn for articles other than clothing
NT—Laces, ribbons, edgings, trimmings for clothing
T—Laces, ribbons, edgings, trimmings for articles other than clothing
T—Needle-craft instruction books
T—Needles
T—Rug yarns
T—Scissors
T—Sewing kits
NT—Shoulder pads
T—Tape measures
T—Thimbles
NT—Thread for clothing
T—Thread for articles other than clothing
NT—Yard goods for clothing
T—Yard goods for articles other than clothing
T—Yarn holders
NT—Zippers for clothing
T—Zippers for articles other than clothing
(12) 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 dish towels
T—Cloth hand and bath towels
T—Cloth laundry bags
T—Clothesline
T—Clothespins
T—Coat hangers
T—Cookware, pots and pans
T—Cutlery
T—Decorations
T—Dinnerware
T—Dishpans
T—Dispensers
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—Grill utensils, scrapers
T—Grill replacement parts
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 6)
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 6)
T—Shoe brushes
T—Sponges
T—Stationery
T—Static control spray, sheets
T—Thermometers
T—Thimbles
T—Tie racks
T—Toothpicks
T—Turpentine and paint thinner
T—Vacuum bottles
T—Vacuum cleaner bags, disposable
T—Vacuum cleaner 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 styrene
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
T—Tablecloths
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, and the like
(13) 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
(14) Jewelry T—Earring backs
*T—Jewelry, including those with religious symbols incorporated
T—Ornaments and pins for hats and dresses
**T—Jewelry repair
(15) Luggage, Handbags, Carrying Bags, Wallets,
and the likeT—Bags, carrying, athletic, book, and the like
T—Handbags, pocketbooks and purses
T—Knitting bags
T—Leather goods, except clothing
T—Luggage, briefcases
T—Wallets and billfolds
(16) 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
T—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 used in dental treatment, including x-ray film, cotton, impression and materials
T—Dentist chair
NT—Dentist drills, disposable
NT—Dentist materials which are transferred to the patient, including dentures, fillings, crowns, inlays, bridges and lingual or palatal bars
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—Glycerine
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—lleostomy bags
NT—Incontinence products, including incontinence pants
NT—Infusion pumps
NT—Inhalation therapy equipment and equipment used to provide emergency breathing assistance
NT—Insulin
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—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, 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, lambs 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—Pre-moistened wipes
NT—Prophylactics
NT—Prostheses (mammary, malar, chin, urinary, incontinence, and the like)
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 under 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
NT—Syringes, disposable
T—Syringes, reusable
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
NT—Toothache drops
NT—Toothbrushes
NT—Toothpaste
**T—Tooth whitening kits
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
(17) Miscellaneous T—Antiques
NT—Bullion, investment metal
NT—Body tattooing and piercing
NT—Caskets, burial vaults, markers, 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—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 U.S. and Commonwealth. Bunting and others are taxable.
T—Flags kits, that include poles or brackets
T—Fuel for motor vehicles, except when subject to Liquid Fuel or Fuel Use Tax
T—Global positioning satellite, equipment and service
**NT—Gift cards
NT—Health club membership fees
T—Hot tubs and spas, regardless of physician recommendation
T—Lunch kits, vacuum bottles, 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 U.S.A., is taxable on full purchase price
T—Paper money, which is legal tender in U.S.A., is taxable on amount in excess of face value
NT—Parking fees
T—Party favors
*NT—Pony rides and trail rides
**T—Prepaid telephone cards
T—Religious articles
T—Scout supplies and training manuals, except when sold to a scout troop
T—Souvenirs
T—Stamps, uncancelled U.S.A. stamps are taxable on amount in excess of face value
T—Stamps, cancelled U.S.A. stamps and all foreign stamps are taxable on the full purchase price
NT—Tanning booth fees
T—Trading stamp redemption for taxable property
(18) Optical Goods NT—Contact lenses, 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)
(19) Pets NT—Boarding, sitting, or walking
T—Clippers and clipper lubricants
T—Equipment (collars, leashes, and the like)
T—Farrier services for pet horses
NT—Flea collars, flea powder, flea and tick soap, and tick sprays
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
(20) 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—Holy water bottles
T—Clergy vestments and choir and altar server clothing
T—Nativity scenes
T—Religious statues, medals and symbols used in religious worship
T—Religious publications sold by religious groups
T—Rosaries
T—Wines used in religious services
(21) Restaurant Equipment and Supplies Equipment, implements and similar property for use in the preparation and service of food is taxable.
T—Carbonator for soda fountain operation
NT—Carbon dioxide for soda fountain
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
(22) 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
T—Shoes for baseball, bowling, football, golf, soccer, hockey, dance, and the like
T—Shoes for formal wear, such as metallic cloth, brocade, satin, or silver leather, primarily for formal wear
NT—Slippers
NT—Shoe soles and heels for shoe repair
NT—Shower clogs
NT—Sneakers, jogging, tennis and aerobic shoes
(23) 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
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, and the like
T—Sleeping bags
NT—Sneakers, jogging, tennis and aerobic shoes, and the like
NT—Snowmobile suits
T—Uniforms, baseball, football, soccer, basketball, hockey, and the like
NT—Warm-up suits, cloth sweat suits
T—Weights
T—Skates, ice, roller, in-line and sharpening
(24) Tobacco Products T—Chewing tobacco, snuff
T—Cigarettes
T—Smoking accessories
T—Tobacco, cigars
(25) Utilities and Fuel NT—Coal
NT—Coin-operated telephone charges
*T—Corn and corn pellets
T—Firelogs, processed
NT—Firewood, kindling and wood pellets for residential use
NT—Fuel oil, gas, steam, or electricity purchased for residential use
T—Fuel oil, gas, steam, or electricity purchased for commercial use
T—Interstate and intrastate telephone services for residential or commercial use
NT—Basic telephone service and subscriber line charges for residential use
T—Basic telephone service and subscriber line charges for commercial use
T—Utilities for office or business within home
(26) 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 below. 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. Exempt, if lessee qualifies for Sales Tax Exemption. Leases of Motor Vehicles (the term lease shall mean 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. (27) Vehicle Rental Tax (VRT)
(61 Pa. Code § 47.20)
Rental companies that have available for rental five 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 fees.
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.
STEPHEN H. STETLER,
Secretary
[Pa.B. Doc. No. 09-2386. Filed for public inspection December 24, 2009, 9:00 a.m.]
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