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.
Common exemptions from Pennsylvania sales and use tax include: Groceries, Prescription medicines and medical supplies.
Services. Generally, services are not subject to sales tax in Pennsylvania with the exception of services that are specifically identified as taxable.
Sales and use tax returns are filed via myPATH at mypath.pa(opens in a new tab). If you received a Notice of Business Use Tax Due from the Department of Revenue, you can file your return and make payment at mypath.pa(opens in a new tab).