Pennsylvania Sales Tax Exemption Information
Most of the university’s retail purchases made for non-profit educational and/or research mission are exempt from Pennsylvania sales tax. (Non-exempt purchases include mainly: (i) purchases of materials, supplies, and equipment used and installed in the construction, reconstruction, remodeling, repair and maintenance of real estate (however, materials and supplies used for routine maintenance and repair of real estate are exempt), and (ii) purchases of items for the purpose of reselling them.)
To be exempt from Pennsylvania sales tax:
- The retail purchase must be made by the university using university funds (e.g., purchasing card, purchase order, university check).
- A completed Pennsylvania Exemption Certificate (PA REV-1220) must be provided to the vendor at the vendor's request at the time of purchase.
- The individual submitting a completed Pennsylvania Exemption Certificate to a vendor for university purchases and claiming the exemption at the time of purchase for the university must be authorized to make purchases on behalf of the university. If you are authorized to make purchases on behalf of the university, a copy of the university's partially completed exemption certificate may be obtained by here. Please remember to complete the vendor's name, address and date before submitting the exemption certificate to the vendor.
IT IS UNLAWFUL FOR AN INDIVIDUAL TO SUBMIT A COMPLETED PENNSYLVANIA EXEMPTION CERTIFICATE USING THE UNIVERSITY NAME TO A VENDOR TO MAKE A PURCHASE OTHER THAN FOR UNIVERSITY PURPOSES WITH UNIVERSITY FUNDS (ANY SUCH INDIVIDUAL WHO DOES SO MAY, AMONG OTHER THINGS, BE SUBJECT TO DISCIPLINARY ACTION).