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.
As a general rule of thumb your contractor rate should be at least 50% more than you'd get for the same work as an employee.
The Commonwealth of Pennsylvania currently has no licensure or certification requirements for most construction contractors (or their employees). Please note the following regarding state and local requirements pertaining to certain contractors (and their employees).
Pennsylvania has strict criminal laws that apply to contractors who negotiate contracts and perform home improvement jobs. A conviction for home improvement fraud can impact your freedom and privilege to work as a contractor in the future.
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.