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PA Bulletin, Doc. No. 09-2386


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


(1) Books and Stationery

 Tax is imposed on books, stationery and stationery supplies, including Bibles and religious publications sold by religious groups.


 T—Comic books

 T—Crossword, game books


 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—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—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


 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


 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—Maternity clothing for everyday wear

 NT—Neckwear, ties


 T—Prom dresses


 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—T-shirts, imprinted




 NT—Work clothes, work uniforms

 NT—Yard goods (to make clothing)

(4) Cosmetics and Toilet Goods

 T—After shave creams, lotions, powders


 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—Compacts containing blush or powder, compact refills


 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—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—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—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—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.



 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


 T—Nonalcoholic beverages


(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


 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—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—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—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—Rug yarns


 T—Sewing kits

 NT—Shoulder pads

 T—Tape measures


 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—Boot caddy





 T—Cloth dish towels

 T—Cloth hand and bath towels

 T—Cloth laundry bags



 T—Coat hangers

 T—Cookware, pots and pans






 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—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—Metal and plastic cooking utensils and flatware


 T—Moth balls and moth flakes

 T—Mouse traps




 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—Scrub brushes

 T—Seeds, vegetable and flower (see Category 6)

 T—Shoe brushes



 T—Static control spray, sheets



 T—Tie racks


 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—Cleaner, septic tank, hand, oven, toilet bowl, or tile



 T—Drain opener

 T—Dry cleaning kits


 T—Rug shampoo

 T—Soaps, scented and unscented

 T—Softeners (fabric)

 *T—Spot removers and stain treatments



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—Place mats

 T—Plates, paper, plastic, or styrofoam

 NT—Sanitary napkins, tampons, or similar items used for feminine hygiene

 T—Shelf paper, liners



 NT—Toilet tissue



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—Wax paper

 T—Wrapping paper, including gift wrapping, ribbons, and the like

(13) Infant Supplies

 T—Accessories, nursing bottles, nipples, teething beads, teethers


 T—Car seats, infant

 T—Crib blankets

 T—Diaper bags

 *NT—Diaper cream

 NT—Diaper pins

 NT—Diapers, cloth and disposable

 NT—Diaper Service


 **T—Furniture including cribs, high chairs and booster seats

 T—Liners, (nursing bottles)


 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 like

 T—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—Antiseptics, for external use only

 NT—Applicators (See ''Cotton applicators'')

 NT—Arch supports

 NT—Arm slings

 NT—Artificial eyes

 NT—Artificial limbs



 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


 T—Bidet toilet seats


 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—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—Crutch pads



 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


 NT—Drapes, paper

 T—Ear plugs

 T—EKG mounts and EKG paper

 NT—Elastic bandages and braces


 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—Gloves, surgical, disposable

 NT—Glucose tablets


 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


 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


 T—Intravenous stand

 NT—IUD devices

 T—Laboratory testing and analysis equipment and supplies

 NT—Lactose intolerance medication

 NT—Lamps, ultraviolet and infrared


 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


 NT—Milk of magnesia


 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


 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—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—Shaving products

 T—Sheets, cloth

 NT—Sheets, disposable

 NT—Shoe insoles, orthopedically designed

 NT—Sitz bath

 NT—Smoking deterrents, gum and patch


 NT—Specimen containers, disposable



 NT—Stair gliders for persons having a physical disability, installed in the purchaser's home and under to a physician's prescription


 NT—Styptic pencils

 T—Suction machines and pumps

 NT—Sunburn treatment lotions or creams

 T—Sunglasses (unless prescription)

 T—Suntan lotion, sunblock


 T—Surgical instruments

 NT—Surgical instruments and supplies, single use disposable

 NT—Surgical masks, disposable


 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



 **T—Tooth whitening kits


 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


 NT—Vaginal diaphragms

 T—Vapona strips



 NT—Walking bars and walkers

 NT—Wheelchairs, manual and motorized, scooters, and batteries

 T—Whirlpool baths and whirlpool pumps


 T—X-ray equipment and machines

 T—X-ray film and chemicals not used by dentists

(17) Miscellaneous


 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—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—Veterinarian equipment

 NT—Veterinarian services


(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—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—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—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—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—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—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—Skates, ice, roller, in-line and sharpening

(24) Tobacco Products

 T—Chewing tobacco, snuff


 T—Smoking accessories

 T—Tobacco, cigars

(25) Utilities and Fuel


 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.


[Pa.B. Doc. No. 09-2386. Filed for public inspection December 24, 2009, 9:00 a.m.]

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