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Major items exempt from the tax include food (not ready-to-eat); candy and gum; most clothing; textbooks; computer services; pharmaceutical drugs; sales for resale; and residential heating fuels such as oil, electricity, gas, coal and firewood. The Pennsylvania sales tax rate is 6 percent.
Tax-exempt goods Some goods are exempt from sales tax under Pennsylvania law. Examples include most non-prepared food items, items purchased with food stamps, prescription drugs, and most (but not all) wearing apparel.
Some examples of items which the state exempts from tax charges are certain medical prescriptions, some items used in the agricultural industry, cable television services, meals or foodstuff used in furnishing meals for school children, and newsprint paper.
For example, Pennsylvania regulations state that sales tax exemption certificates should be renewed every four years.
For example, Pennsylvania regulations state that sales tax exemption certificates should be renewed every four years.
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How to fill out a Pennsylvania Exemption Certificate Enter your Sales Tax Account ID on Line 3. Name of purchaser should be your registered business name. Address of purchaser should be the registered address of your company. Sign, enter your EIN and date the form.
Pennsylvania Sales Tax Exemption / Resale Forms. If you are a retailer making purchases for resale, or need to make a purchase that is exempt from the Pennsylvania sales tax, you need the appropriate Pennsylvania sales tax exemption certificate before you can begin making tax-free purchases.
Exemption certificates issued to an exempt organization without dates will expire upon notice from the Office of Tax and Revenue (OTR).
More In File As of January 3, 2022, Form 1024 applications for recognition of exemption must be submitted electronically online at .pay.gov as well. A grace period will extend until April 30, 2022, where paper versions of Form 1024 will continue to be accepted.
Some examples of items which the state exempts from tax charges are certain medical prescriptions, some items used in the agricultural industry, cable television services, meals or foodstuff used in furnishing meals for school children, and newsprint paper.

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