Pennsylvania sales tax does not apply to construction activities that are made under contract and involve the permanent attachment of tangible personal property to realty.
PA Sales and Use Tax Code Section 31.11 Definitions. Pennsylvania sales tax does not apply to construction activities that are made under contract and involve the permanent attachment of tangible personal property to realty.
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.