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.
Sales tax on labor in PA. Fees for labor are taxed when the labor is expended on a taxable item. For example, repairs to a vehicle, appliance or jewelry are taxable. Labor charges to or repair items that become part of real estate – such as repairs to a water heater, boiler or new roof – are not taxable.
Sales Tax License: Hair and nail services are not subject to sales tax in PA. However, sales of unopened products to customers are subject to sales tax in PA.
Generally, professional services are not taxable in Pennsylvania. However, editing services are taxable.
Contractors in Pennsylvania need a license to remain on file with state records and to ensure that contractors meet minimum skills and knowledge thresholds to provide safe, high-quality services.
Common exemptions from Pennsylvania sales and use tax include: Groceries, Prescription medicines and medical supplies.