Pennsylvania Code & Bulletin

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The Pennsylvania Code website reflects the Pennsylvania Code changes effective through 54 Pa.B. 2336 (April 27, 2024).

61 Pa. Code § 32.22. Sales to the United States Government or within areas subject to the jurisdiction of the Federal Government.

§ 32.22. Sales to the United States Government or within areas subject to the jurisdiction of the Federal Government.

 (a)  Sales to the United States. Sales of tangible personal property or services to the Government of the United States are not subject to tax under the act. Tax need not be collected on the sales to a regular department, such as Defense, Interior, Agriculture, Post Office, Commerce of the United States. Reference should be made to §  32.2 (relating to exemption certificates). Federal Reserve Banks and their branch banks are exempt from the payment of sales and use taxes under the act. Reference should also be made to section 7 of the Federal Reserve Act (12 U.S.C.A. §  290). However, commercial banks which are merely member banks of the Federal Reserve System are subject to sales and use tax. The only banks in the Commonwealth entitled to this exemption are the Federal Reserve Bank of Philadelphia, District No. 3, and the Pittsburgh Branch of the Federal Reserve Bank of Cleveland, District No. 4.

 (b)  Nonexempt agencies. National Banks, Federal Savings and Loan Associations, Joint Stock Land Banks, National Park Concessionaires, The Atomic Energy Commission, Federal licensees such as warehouses and stockyards, and construction contractors engaged in the improvement of real estate such as buildings, roads, structures, bridges owned by an exempt Federal agency, and similar corporations, companies, institutions or persons may not be exempt.

 (c)  Sales within Federal areas. Sales of tangible personal property by persons doing business in a Federal area within the borders of this Commonwealth shall be taxable unless specifically exempt by some other regulation. The vendor shall collect the tax at the time of sale.

Cross References

   This section cited in 61 Pa. Code §  47.17 (relating to lease or rental of vehicles and rolling stock); 61 Pa. Code §  58.13 (relating to carpeting and other floor coverings); and 61 Pa. Code §  60.20 (relating to telecommunications service).

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