Get LST Exemption Certificate Form - Slippery Rock University

The Local Services Tax is a local tax payable by all individuals who hold a job or profession within a taxing jurisdiction imposing the tax. It is due quarterly on a prorated basis determined by the number of pay periods for a calendar year.

To apply for an initial or renewal tax exemption card, eligible missions and their members should submit an application on the Department's E-Government (E-Gov) system. Applications are generally processed within five business days.

Local Income Tax Information Employers with worksites located in Pennsylvania are required to withhold and remit the local Earned Income Tax (EIT) and Local Services Tax (LST) on behalf of their employees working in PA.

Frequently Asked Questions. What is the Local Services Tax? The Local Services Tax is a local tax payable by all individuals who hold a job or profession within a taxing jurisdiction imposing the tax. It is due quarterly on a prorated basis determined by the number of pay periods for a calendar year.

All employers with work sites within the taxing jurisdiction are required to deduct the LST from their employees at the site of employment if the tax is listed in the Official Tax Register.

If the annual tax rate is higher than $10, employees earning less than $12,000 annually from wages, earned income and/or net profits are exempt from the tax.

Political subdivisions must exempt from the LST: (1) members of a reserve component of the armed forces called to duty and (2) honorably discharged veterans who served in any war or armed conflict who are blind, paraplegic, or a double or quadruple amputee as a result of military service or who are 100% disabled from a ...

Question: Why is there an amount in Box 14 on my Form W-2? Answer: Box 14 data was added for informational purposes and represents the total amount of Local Services Tax, Occupational Privilege Tax, Taxable Vehicle, Imputed Income for Flexible Spending Account (FSA) and/or Health Reimbursement Arrangement (HRA).