1028 Notice of taxable and exempt property  

  • DEPARTMENT
    OF REVENUE

    Notice of Taxable and Exempt Property

    [46 Pa.B. 3142]
    [Saturday, June 18, 2016]

     The Department of Revenue (Department) is hereby giving notice to the public, in accordance with the provisions of 61 Pa. Code §§ 52.1 and 58.1 (relating to purchases of medicines, medical supplies, medical equipment and prosthetic or therapeutic devices; and publication of list of taxable and exempt tangible personal property), of additions, deletions and revisions to the list of taxable and exempt property under the sales and use tax provisions of the Tax Reform Code of 1971 (71 P.S. §§ 7101—10004), published at 42 Pa.B. 7776 (December 22, 2012). Under 61 Pa. Code §§ 52.1 and 58.1, this list is required to be published by notice at least once every 3 years. In addition, quarterly the Department will publish notice of any additions, deletions or revisions to the list.

     Copies of the Retailers' Information Booklet may be obtained by calling the 24-hour answering service numbers for forms ordering: Nationwide (800) 362-2050; and TT only (800) 447-3020.

    Index to Categories

    TitleCategory
    Books and Stationery (1)
    Business Supplies and Equipment (2)
    Clothing and Accessories (3)
    Computer Hardware and Software (4)
    Cosmetics and Toiletries (5)
    Farming Supplies and Equipment (6)
    Flowers, Seeds, Fertilizers, etc. (7)
    Food and Beverages Sold From a Caterer or Establishment Selling Ready-to-Eat Food (8)
    Food and Beverages Sold From a Vending Machine, Delicatessen, Grocery Store, Supermarket, Farmers Market, Bakery, Donut Shop, Pastry Shop, Convenience Store and Other Similar Establishments (9)
    Hair Goods and Notions (10)
    Hobby Supplies, Toys, Games, Radios, etc. (11)
    Home Sewing, Millinery and Craft Supplies (12)
    Household Goods and Supplies (13)
     A. Soaps and Detergents
     B. Cleaning and Polishing Preparations
     C. Paper Goods
     D. Wrapping Supplies
    Infant Supplies (14)
    Jewelry (15)
    Luggage, Handbags, Carrying Bags, Wallets, etc. (16)
    Medicine, Drugs and Medical Supplies; Prosthetic and Therapeutic Devices (17)
    Miscellaneous (18)
    Optical Goods (19)
    Pets (20)
    Religious Articles (21)
    Restaurant Equipment and Supplies (22)
    Shoes and Shoe Accessories (23)
    Sporting Equipment, Clothing, Supplies and Recreational Equipment(24)
    Tobacco Products (25)
    Utilities and Fuel (26)
    Tires, Motor Vehicle, Leases and Rental (PTA Tax) (27)
    Vehicle Rental Tax (VRT) (28)

    Listing of Taxable and Exempt Property

    T—TAXABLE
    NT—NONTAXABLE
    *—INDICATES CHANGE OR CLARIFICATION
    **—INDICATES NEW ITEM

    (1) Books and Stationery

     Tax is imposed on books, stationery and stationery supplies, including Bibles and religious publications sold by religious groups.

    T—Bibles
    T—Comic books
    T—Crossword, game books
    T—Dictionaries
    T—Greeting cards
    T—Instruction books for needle-craft, embroidery, knit-
     ting, etc.
    NT—Mail order catalogues
    NT—Newspapers of general circulation qualified to carry
     a legal advertisement
    T—Periodicals and magazines not purchased by subscrip-
     tion
    NT—Periodicals and magazines purchased by subscrip-
     tion
    T—School supplies, except when sold directly to a school
     district or qualified nonprofit educational institution
    NT—Textbooks, when sold by a school or an authorized
     book store
    ** T—Yearbooks

    (2) Business Supplies and Equipment

     Generally, sales of business supplies and equipment used in construction, repair, etc., of real estate are taxable.

    T—Building materials, supplies, and equipment used in
     construction, repair, etc., of real estate, except building
     machinery and equipment purchased by or for certain
     exempt entities
    T—Business forms such as invoices, order books, etc.
    T—Cash register receipt paper
    NT—Direct mail advertising materials, including calen-
     dars, matchbooks, etc.
    T—Display cases and merchandising equipment
    NT—Dry ice, when sold for internal packaging with the
     sale of property to others
    T—Fans
    T—Signs, circulars, show cards and posters
    T—Vending machines and equipment
    NT—Wrapping supplies used in connection with the sale
     of products

    (3) Clothing and Accessories

     Generally, clothing is nontaxable except the following: (1) Formal day or evening apparel; (2) Articles made of real, imitation, or synthetic fur, where the fur is more than three times the value of the next most valuable component material; and (3) Sporting goods and clothing normally worn or used when engaged in sports (See Category 24).

    T—Accessories and ornamental wear
    NT—Aprons
    NT—Belts and suspenders
    T—Biking clothing
    NT—Boots and shoes, designed for everyday wear
    T—Bridal apparel and accessories
    T—Corsages and boutonnieres
    T—Costumes—Halloween, Christmas, etc.
    NT—Dress shields
    T—Formal clothing, including mother of the bride and
     flower girl dresses
    T—Fur, articles made of fur on hide or pelt, or any
     material imitative of fur, and articles of which fur, real,
     imitation, or synthetic, is the component material of
     chief value; and fur trimmed articles, if the value of fur
     is more than three times the value of the next most
     valuable component material. Felt, wool, or fabric is not
     taxable unless it resembles fur on the hide.
    NT—Garters and garter belts
    NT—Girdles
    T—Gloves, baseball, golf, racquet, etc.
    NT—Gloves, cloth and leather, for everyday wear
    ** NT—Gloves, gardening
    T—Gloves, sheepskin, fur, rubber
    T—Graduation caps and gowns
    NT—Gym suits
    T—Handkerchiefs
    NT—Headwear for everyday wear
    T—Helmets
    NT—Hosiery, pantyhose, and peds
    NT—Hunting clothing, including camouflage and blaze
     orange
    NT—Leotards and tights
    NT—Leather wearing apparel
    NT—Lingerie
    NT—Maternity clothing for everyday wear
    NT—Neckwear, ties
    NT—Nightgowns
    T—Prom dresses
    NT—Rainwear
    NT—Receiving blankets
    NT—Repairing of wearing apparel
    T—Safety clothing—(See Category 18)
    NT—Scarves, for headwear and neckwear
    NT—Scout uniforms and camp clothes
    T—Sheepskin coats
    NT—Stockings, including support-hose
    NT—Suspenders
    ** T—Swimming suits
    NT—T-shirts, imprinted
    T—Tuxedos
    T—Umbrellas
    NT—Underclothing
    NT—Work clothes, work uniforms
    NT—Yard goods (to make clothing)

    (4) Computer Hardware and Software

     Generally, tax is imposed upon the sale or use of computer hardware. Canned software is taxable including canned software products and services accessed by end users in Pennsylvania via computer devices, such as smart phones. Canned software is software that is not designed, created, and developed for and to the specifications of an original purchaser.

    ** T—Canned computer software, whether accessed by
     physical medium such as a CD-ROM or accessed elec-
     tronically
    ** T—Cellular telephones, smart phones, and accessories
    ** T—Computer tablets, e-readers, and accessories
    ** T—Desktop computer hardware and accessories such
     as monitors, keyboards, and mice
    ** T—GPS navigation equipment and services
    ** T—Laptop computers
    ** T—Mobile applications (apps)

    (5) Cosmetics and Toiletries

    T—After shave creams, lotions, powders
    T—Antiperspirants
    T—Aromatherapy products (candles, oils, washes, etc.)
    T—Atomizers containing perfume and other liquids
    T—Bath milks, oils, powders, salts, tablets, crystals, etc.
    T—Bath and shower gels, and body shampoos
    T—Bleach creams and lotions
    T—Blush, rouges
    T—Body lotion and creams
    T—Breath fresheners and breath sprays
    T—Bubble bath preparations
    T—Cocoa butter, if advertised or labeled for cosmetic
     purposes
    T—Colognes
    T—Compacts containing blush or powder, compact refills
    T—Cosmetics
    T—Creams, cleansing, beauty or cold
    T—Creams, protective (having cosmetic claims or use as
     skin creams, antiperspirants)
    T—Cuticle softeners and removers
    T—Deodorants (even though having a medicinal or cura-
     tive value, if advertised or labeled for use as a body
     deodorant)
    T—Deodorants (for use in closets, bureau drawers, etc.,
     for imparting fragrance to clothing)
    NT—Deodorants, colostomy
    T—Dusting powders
    T—Eye shadows, eyeliner
    T—Eyebrow pencils
    T—Eyelash mascara and eyelash and brow dyes
    T—Face lotions, facial oils, face creams
    T—Face packs
    T—Face powders, in loose or cake and liquid form
    T—Foundation makeup
    T—Freckle removers, vanishing creams
    T—Hair conditioners and rinses
    T—Hair dyes, colorings, tints, rinses, and bleaches
    T—Hair gels and mousse
    T—Hair oils
    T—Hair removers
    NT—Hair restorative medications
    T—Hair straighteners
    * T—Hair straightening lotions, creams, conditioners, and
     rinses
    T—Hairdressings, lotions, tonics, and pomades (regard-
     less of whether they are colored or scented)
    T—Hairsprays
    T—Hand lotions, creams, and sanitizers
    T—Lip balm and ointments
    T—Lipsticks, lipstick refills, liquid lip color, lip liner, and
     lip gloss
    T—Lotions, cleansing and beauty
    T—Makeup remover
    T—Manicure preparations and kits
    T—Mask preparations
    T—Massage creams
    T—Mouthwashes
    T—Nail bleaches
    T—Nail polish removers
    T—Nail polishes, nail lacquers, nail enamel
    T—Perfume novelties, containing perfume
    T—Perfumes and perfume ingredient kits
    T—Permanent waving creams, lotions, neutralizer, and
     kits
    T—Powder bases (liquid, cream, and pressed)
    T—Sachets containing powder or aroma producing mate-
     rials
    T—Scalp lotions, which are used or intended for use as a
     treatment for dry or oily hair
    T—Shampoos
    T—Shaving preparations, creams, lotions, powders, in-
     cluding medicated preparations
    T—Skin balms, bleaches, creams, fresheners, lotions, oils
     tonics, or whiteners
    T—Sun allergy cream
    T—Sunburn preventives—suntan creams, lotions, oils,
     sunblock, etc.
    NT—Sunburn treatment, lotions or creams
    T—Talcum powder
    NT—Toothbrush, electric
    NT—Toothbrush, toothpaste, tooth cleaners, dental floss,
     and replacement brushes for electric toothbrush
    T—Water piks
    T—Wave set, paste, powder, or lotion
    T—Wrinkle removing and concealing preparations

    (6) Farming Supplies and Equipment

     The tax is not imposed upon the sale of property to a farmer to be used or consumed directly in the business of producing agricultural products. Home gardening is not considered farming. See REV-1729, Tax Information for Farmers, for additional information.

    NT—Artificial breeding equipment and supplies
    NT—Blacksmith/farrier services for commercial race-
     horses or horses used directly in farming
    T—Building supplies and materials used to build and
     repair barns, sheds, coops, etc.
    NT—Cleaners and disinfectants used in cleaning milking
     equipment and to sterilize milk cans to prevent spoil-
     age (Property used for general farm cleaning and
     maintenance is taxable.)
    NT—Equipment used to extract a product from produc-
     tive animals or from the soil, such as harvesters,
     combines, binders, forage blowers, milking equipment,
     egg collecting equipment, corn shuckers, threshers,
     manure handling equipment
    NT—Equipment such as barn shovels, ensilage forks,
     wheelbarrows and feed carts
    NT—Feed and feed additives for productive animals
    T—Fencing
    NT—Fertilizer and chemical additives to be added to soil
    T—Fire prevention and safety equipment
    NT—Fuel for use in heating poultry brooder and green-
     houses
    NT—Fumigation services upon agricultural commodities
     or containers used for agricultural commodities
    T—Greenhouses and mushroom houses (if permanently
     installed to the real estate)
    NT—Grooming materials, equipment, and supplies when
     necessary for the health of productive animals
    NT—Harnesses used to control productive animals on the
     farm
    NT—Ice
    NT—Livestock equipment to dispense chemicals, medi-
     cines, and feed additives
    NT—Livestock feeding equipment such as tubs, buckets,
     cans, etc., feed scoops, and portable watering devices T—Maintenance facilities including tools, machinery and
     equipment to maintain machinery, equipment or build-
     ing property, such as chain hoists, tire spreaders, drills,
     sanders, lumber, nails, wrenches, brooms, welding
     equipment, paint brushes and sprayers
    NT—Milk strainers and strainer discs and towels (dis-
     pensers to store and dispense the discs are taxable)
    T—Motor vehicles, if required to be licensed by the  Department of Transportation
    NT—Pest control services for agricultural purposes
    NT—Property which becomes an ingredient or constituent
     of a farm product or is consumed by productive animals
     or plant growth, such as seeds, fertilizer, chemical
     additives, etc., and property such as seeders, planters,
     plows, harrows, cultivators, sprayers, and similar
     equipment used to till soil, plant, seed, and care for
     productive plants
    NT—Property used to handle, store, or preserve farm
     products or productive animals on farm premises
     such as chemicals, grooming equipment (dehorners,
     debeakers, hoof trimmers, calf weaners, etc.)
    T—Property used to transport or convey the farm product
     after the final farming operation
    NT—Refrigeration or cooling equipment used to store
     farm products
    NT—Replacement parts such as tires, motors, belts,
     cutting edges, air filters, gears, and similar replace-
     ment parts installed on exempt equipment. Motor fuels,
     lubricants, compressed air, distilled water, abrasives,
     and similar supplies when used in operating exempt
     machinery are not taxable. Tools and equipment to
     apply parts and supplies are taxable.
    NT—Seeds
    NT—Silos
    T—Water heater for cleaning dairy equipment and sup-
     plies
    NT—Water pump for farm use
    NT—Wrapping supplies and containers which are non-
     returnable to deliver self-produced farm products.

    (7) Flowers, Seeds, Fertilizers, etc.

     The tax is imposed upon the sale of property which is purchased by persons not engaged in the business of farming.

    T—Fertilizer, sprays, insecticides
    T—Gardening supplies
    T—Seeds and bulbs
    T—Vegetable seeds, vegetable plants, flowers, and fruit
     trees
    NT—Vegetable seeds, vegetable plants, and fruit trees
     purchased with food stamps

    (8) Food and Beverages Sold From a Caterer or Establishment Selling Ready-to-Eat Food

     Generally, tax is imposed on food and beverages sold from a caterer or an establishment selling ready-to-eat food and beverages for consumption on or off the premises, on a take-out or to-go basis, or delivered to the purchaser or consumer. An establishment selling ready-to-eat food and beverages is defined by law to include a restaurant, cafe, lunch counter, private or social club, tavern, dining car, hotel, night club, fast food operation, pizzeria, fair, carnival, lunch cart, ice cream stand, snack bar, lunch truck, cafeteria, employee cafeteria, theatre, stadium, arena, amusement park, juice stand, carryout shop, coffee shop, popcorn stand and other establishments, whether mobile or immobile. The law specifically excludes certain businesses from this definition and these establishments are discussed in Section 9.

    NT—Alcohol, malt or brewed beverages, and wines. Tax is
     paid at time of purchase from a Liquor Control Board
     store or licensed malt beverage distributor.
    * T—All food and beverages, in any quantity, including
     both food and beverages prepared on the premises, and
     prepackaged food and beverages, unless specifically
     exempt
    NT—Candy and gum
    T—Food supplements and substitutes
    NT—Ice
    T—Nonalcoholic beverages
    NT—Water

    (9) Food and Beverages Sold From a Vending Machine, Delicatessen, Grocery Store, Supermarket, Farmers Market, Bakery, Donut Shop, Pastry Shop, Convenience Store and Other Similar Establishments

     Generally, tax is not imposed on food and beverages sold from other than a caterer or establishment selling ready-to-eat food and beverages. However, tax is imposed upon selected food and beverage items listed as taxable as follows, when sold from the establishments previously listed.

    NT—Beer, six packs (unless sold by a distributor)
    NT—Bitters and grenadine
    ** T—Breath mints
    T—Brewed coffee
    NT—Candy apples
    NT—Candy and gum
    NT—Caramel corn
    NT—Coffee beans, whole bean or ground
    NT—Coffee, cold bottled, and flavored
    T—Coffee, hot
    NT—Deli items such as meats and cheeses, potato salad,
     macaroni salad, etc.
    NT—Food, fruit drinks, soft drinks, and sandwiches
     purchased with food stamps
    NT—Food supplements in any form
    NT—Fruit drinks, noncarbonated or reconstituted, con-
     taining at least 25% natural fruit juice
    T—Fruit drinks, noncarbonated or reconstituted, contain-
     ing less than 25% natural fruit juice
    T—Hot beverages
    T—Hot food items
    T—Hot soup
    T—Hot pizza
    NT—Ice
    T—Ice cream, yogurt, and other ice based products when
     hand dipped or hand served
    T—Kool-Aid
    * T—Meals—not including prepackaged frozen meals or
     meals requiring additional preparation
    NT—Milk
    * T—Nonalcoholic beverages, unless specifically exempt
    NT—Party trays, vegetable, cheese, seafood, meat
    ** NT—Power/energy bars
    ** NT—Pretzels and chips
    ** NT—Protein bars
    T—Pumpkins—for decoration
    NT—Pumpkins—for food
    T—Salad bars, self-service
    T—Sandwiches
    T—Soft drinks, bottled and non-bottled (including soft
     drink mixes and powder, liquid or tablet form)
    NT—Soy milk
    T—Sports drinks
    T—Sushi
    NT—Sweeteners, artificial
    * NT—Tea, all forms including liquid and powdered tea,
     except hot tea
    NT—Water, including nonflavored mineral water
    T—Water, flavored, including vitamin water

    (10) Hair Goods and Notions

     Generally, hair goods are taxable unless the item qualifies as clothing.

    ** T—Blow-dryers
    T—Hair goods and notions, such as barrettes, hair pins,
     hair nets, curlers, clips, hair bow holders, combs,
     brushes, chignons, bandeaux
    ** T—Irons, curling and flat
    T—Shower caps
    T—Wigs and toupees (the service of cleaning, styling, etc.,
     also is taxable)

    (11) Hobby Supplies, Toys, Games, Radios, etc.

    T—Audio players, components and accessories, records,
     compact discs
    T—Baseball, football cards, etc.
    T—Bicycles and parts
    T—Boats and equipment
    T—Games
    T—Hobby supplies
    T—Musical instruments and sheet music
    T—Photographic and projection equipment and supplies
    T—Photographic services, film developing, printing, pro-
     cessing, mounting, coloring, etc.
    T—Playing cards
    T—Pocket knives
    T—Radios, TV sets, receiving equipment
    T—Tape recorders and tapes
    T—Toys
    * T—Video cassettes and discs, recorders, players, compo-
     nents and accessories, and cameras

    (12) Home Sewing, Millinery and Craft Supplies

     Clothing is defined as articles designed for everyday wear. Goods and items which are to become a component part of clothing are not taxable. Goods and items which become a component of articles other than clothing, such as formal wear and crafts, are taxable. Equipment and supplies used in sewing are taxable.

    T—Artificial flowers
    T—Buckles for articles other than clothing
    NT—Buckles for clothing
    T—Buttons for articles other than clothing
    NT—Buttons for clothing
    T—Dress forms
    NT—Dress patterns
    T—Fabrics for articles other than clothing
    NT—Fabrics for clothing
    NT—Dye, clothing fabric
    T—Elastics for articles other than clothing
    NT—Elastics for clothing
    T—Embroidery hoops
    NT—Embroidery of clothing
    T—Embroidery of formalwear and other items
    T—Hooks and eyes for articles other than clothing
    NT—Hooks and eyes for clothing
    T—Knitting yarn for articles other than clothing
    NT—Knitting yarn for clothing
    T—Laces, ribbons, edgings, trimmings for articles other
     than clothing
    NT—Laces, ribbons, edgings, trimmings for clothing
    T—Needle-craft instruction books
    T—Needles
    T—Rug yarns
    T—Scissors
    T—Sewing kits
    NT—Shoulder pads
    T—Tape measures
    T—Thimbles
    T—Thread for articles other than clothing
    NT—Thread for clothing
    T—Yarn goods for articles other than clothing
    NT—Yarn goods for clothing
    T—Yarn holders
    T—Zippers for articles other than clothing
    NT—Zippers for clothing

    (13) Household Goods and Supplies

    T—Air fresheners
    T—Ant traps
    T—Basin stoppers
    T—Batteries
    T—Bedding
    T—Books
    T—Boot caddy
    T—Brooms
    T—Buckets
    T—Candles
    T—Charcoal
    T—Cloth laundry bags
    * T—Cloth towels, dish, bath, and hand
    T—Clothesline
    T—Clothespins
    T—Coat hangers
    T—Cookware, pots and pans
    T—Cutlery
    * T—Decorations, household and yard
    T—Dinnerware
    T—Dishpans
    T—Door mat
    T—Drinking glasses
    T—Easter egg color/paint
    T—Extension cords
    T—Filters, disposable air
    T—Fire extinguishers
    T—Fly swatters
    T—Fly tapes
    T—Furnishings, appliances, fittings, ornaments, furni-
     ture, equipment, and accessories. Furnishings including
     bedding, rugs, lamps, hardware, electrical goods, mir-
     rors, pillows, scarves for furniture, bookends, clocks,
     glassware, crockery, silverware, flatware, and other
     household wares.
    T—Fuses
    T—Glue
    * T—Grills, and replacement parts, utensils, and scrapers
    T—Hardware and tools
    T—Household linens, blankets
    T—Insecticide sprays
    T—Ironing board and covers
    T—Jars for canning and jar lids
    T—Light bulbs
    T—Lubricating oils
    T—Matches
    T—Metal and plastic cooking utensils and flatware
    T—Mops
    T—Moth balls and moth flakes
    T—Mouse traps
    T—Needles
    T—Notebooks
    T—Oilcloth
    T—Paints, brushes, and painting equipment
    T—Paint removers
    T—Plants, vegetable and flower (see Category 7)
    T—Polishing cloths
    T—Refrigerator deodorants
    T—Rubber gloves
    T—Rug shampoo applicators
    T—Salt, water softeners
    T—Sandpaper
    T—Scrub brushes
    T—Seeds, vegetable and flower (see Category 7)
    T—Shoe brushes
    T—Sponges
    T—Stationery
    T—Static control spray, sheets
    T—Thermometers
    ** T—Thermoses
    T—Thimbles
    T—Tie racks
    T—Toothpicks
    T—Turpentine and paint thinner
    ** T—Vacuum cleaners, and disposable bags, parts
    T—Ventilating fans and equipment
    T—Water filters, replacement
    T—Wax applicators
    T—Wax paraffin

    A. Soaps and Detergents

    T—Bleaches
    T—Cleaner, septic tank, hand, oven, toilet bowl, or tile
    T—Cleansers
    T—Detergents
    T—Drain opener
    T—Dry cleaning kits
    T—Pre-soaks
    T—Rug shampoo
    T—Soaps, scented and unscented
    T—Softeners (fabric)
    T—Spot removers and stain treatments
    T—Starch
    T—Whiteners

    B. Cleaning and Polishing Preparations

    T—Car cleaners and waxes
    T—Glass cleaner
    T—Polishes, floor, furniture, silver and similar items
    T—Removers, rust or wax
    T—Scouring pads
    T—Steel wool

    C. Paper Goods

    T—Cups, paper, plastic or styrofoam
    NT—Disposable diapers and incontinence products
    T—Drop cloths, paper and plastic
    T—Facial tissue
    T—Filters, coffee
    T—Napkins
    T—Place mats
    T—Plates, paper, plastic, or styrofoam
    NT—Sanitary napkins, tampons, or similar items used for
     feminine hygiene
    T—Shelf paper, liners
    * T—Straws for drinking
    T—Tablecloths
    ** T—Toilet seat covers
    NT—Toilet tissue
    T—Towels
    NT—Wet-wipes

    D. Wrapping Supplies

    T—Aluminum foil
    T—Food bags
    T—Plastic wraps
    T—Tape, masking, scotch, plastic, freezer, duct
    T—Trash bags, paper and plastic
    T—Twine
    T—Wax paper
    T—Wrapping paper, including gift wrapping, ribbons, etc.

    (14) Infant Supplies

    T—Accessories, nursing bottles, nipples, teething beads,
     teethers
    NT—Bibs
    T—Car seats, infant
    T—Crib blankets
    T—Diaper bags
    NT—Diaper cream
    NT—Diaper pins
    NT—Diapers, cloth and disposable
    NT—Diaper service
    NT—Formula
    T—Furniture including cribs, high chairs and booster
     seats
    T—Liners (nursing bottles)
    T—Monitors
    NT—Receiving blankets for infants
    NT—Rubber pants
    ** NT—Wipes, baby

    (15) Jewelry

    T—Beads, materials used in jewelry-making
    T—Earring backs
    T—Jewelry, including those with religious symbols incor-
     porated
    ** T—Jewelry, used for body piercing
    T—Jewelry repair services
    T—Ornaments and pins for hats and dresses
    * T—Jewelry repair services

    (16) Luggage, Handbags, Carrying Bags, Wallets, etc.

    T—Bags, carrying, athletic, book, etc.
    T—Handbags, pocketbooks and purses
    T—Knitting bags
    T—Leather goods, except clothing
    T—Luggage, briefcases
    T—Wallets and billfolds

    (17) Medicine, Drugs and Medical Supplies; Prosthetic and Therapeutic Devices

     The tax is not imposed on prescription or nonprescription medicines and drugs or medical supplies, crutches, and wheelchairs for the use of people with disabilities, artificial limbs, artificial eyes, and artificial hearing devices, when designed to be worn on the person of the purchaser or user, false teeth and materials used by a dentist in dental treatment, eyeglasses, when especially designed or prescribed by an ophthalmologist, oculist or optometrist for the personal use of the owner or purchaser, and artificial braces and supports designed solely for the use of people with disabilities, or any other therapeutic, prosthetic or artificial device designed for the use of a particular individual to correct or alleviate a physical incapacity, including, but not limited to, hospital beds, iron lungs, and kidney machines.

    T—Acne cleaners and acne pads
    NT—Acne treatments, lotions, creams
    T—Adhesive removers
    NT—Adhesives used for medical treatment
    T—Air cleaners and electrostatic machines
    NT—Alcohol, rubbing, swabs and wipes
    NT—Analgesics
    NT—Antacids
    NT—Antiseptics, for external use only
    NT—Applicators (See ''Cotton applicators'')
    NT—Arch supports
    NT—Arm slings
    NT—Artificial eyes
    NT—Artificial limbs
    NT—Aspirin
    T—Autoclave
    NT—Automobile accessories, when noted by the Depart-
     ment of Transportation upon the motor vehicle opera-
     tor's license of the purchaser that such accessories are
     necessary, and when charges for accessories are stated
     separately by the vendor on the sales invoice.
    NT—Automobile wheelchair lifts
    T—Baby powder
    NT—Bandages, dressings, gauze, and cotton
    T—Bath tub and bathroom safety devices
    T—Batteries, unless purchased for use in medical equip-
     ment and from a medical supply house
    NT—Bed boards
    NT—Bed drain bags
    NT—Bed pans
    NT—Bed trapeze bars
    NT—Benzoin
    T—Bidet toilet seats
    T—Blankets
    T—Blood agar plates
    NT—Blood glucose monitors used to treat diabetes (thera-
     peutic devices)
    NT—Blood pack units
    T—Blood pressure testing apparatus
    NT—Bone pins
    NT—Braces and supports worn on the body to correct or
     alleviate a physical incapacity
    NT—Braille teaching texts
    T—Breast pumps
    NT—Breathing units, intermittent positive pressure
    NT—Burn ointment and lotion
    NT—Calamine lotion
    NT—Canes
    NT—Cardiac emergency kit
    NT—Cardiac pacemakers and electrodes
    NT—Castor oil
    NT—Catheters and accessories
    T—Chemical agents and related supplies for analysis of
     patients' specimens
    NT—Cod liver oil
    NT—Colostomy appliances
    NT—Colostomy deodorants
    NT—Commodes, chair bedside
    NT—Commode seats, elevated for use by incapacitated
     persons
    NT—Contact lenses, and wetting solutions
    T—Contact lenses cleaning solutions
    NT—Corn pads and plasters for the removal of corns
    NT—Cotton applicators, cotton rolls, cotton balls and
     cotton swabs
    NT—Cough and cold items, cough drops, cough syrups
    NT—Crutches
    NT—Crutch pads
    NT—Defibrillators
    T—Dehumidifiers
    NT—Dental floss
    NT—Dental materials which are transferred to the pa-
     tient, including dentures, fillings, crowns, inlays,
     bridges and lingual or palatal bars
    NT—Dental supplies used in dental treatment, including
     X-ray film, cotton, impression and materials
    T—Dentist chair
    NT—Dentist drills, disposable
    T—Dentist replacement burs, drills, reusable
    NT—Denture products, including denture cleaners and
     adhesives
    T—Deodorants, personal and room
    T—Diagnostic equipment
    T—Diagnostic glassware and diagnostic testing materials
    NT—Dialysis machines
    NT—Diathermy machines
    NT—Dietary supplements and substitutes, in any form
    NT—Diet pills
    T—Disinfectants
    NT—Drapes, paper
    T—Ear plugs
    T—EKG mounts and EKG paper
    NT—Elastic bandages and braces
    T—Electrocardiocorder
    NT—Emesis basins or pans
    NT—Epsom salts
    T—Esophageal dilator
    T—Eucalyptus oil
    NT—Examining table paper
    T—Exercise equipment, including exercise bikes and
     treadmill exercisers
    NT—Eye ointment
    NT—Eye pads
    NT—Eye washes
    NT—Eyeglasses, prescription
    NT—False teeth
    NT—First aid kits
    NT—Fluidic breathing assistor
    NT—Food substitutes
    NT—Foot pads, insoles, all types
    NT—Foot products for treatment of infections
    NT—Gauze
    NT—Gloves, surgical, disposable
    NT—Glucose tablets
    NT—Glycerin
    NT—Gowns, medical
    NT—Hearing aids and batteries
    T—Heaters, portable, room
    NT—Heating pads
    NT—Hospital beds, having side rails, electric and non-
     electric with attachments
    NT—Hot water bottles
    T—Humidifiers
    NT—Hygienic needs, douche powder, vaginal preparations
    NT—Hydrocortisone cream
    NT—Hydrogen peroxide
    NT—Ice bags
    NT—Ileostomy bags
    NT—Incontinence products, including incontinence pants
    NT—Infusion pumps
    NT—Inhalation therapy equipment and equipment used
     to provide emergency breathing assistance
    NT—Insulin
    ** NT—Insulin pumps
    T—Intravenous stand
    NT—IUD devices
    T—Laboratory testing and analysis equipment and sup-
     plies
    NT—Lactose intolerance medication
    NT—Lamps, ultraviolet and infrared
    NT—Lancets
    NT—Laxatives and cathartics
    NT—Lice shampoo
    NT—Lifters, patient
    NT—Lubricating jelly
    NT—Lymphedema pumps
    T—MRI equipment
    T—Mattresses, air
    NT—Mattresses, alternating positive pressure
    NT—Mattresses and covers for hospital beds
    T—Medical alert cards
    T—Medical alert systems
    NT—Medicated powder
    NT—Medicine cups, disposable
    T—Microscopes
    NT—Milk of magnesia
    T—Mouthwashes
    NT—Muscle stimulator, electronic for physical therapy
    NT—Nasal cannula
    T—Nasal speculum
    T—Needle holder
    * NT—Needles and syringes, disposable
    T—Needles and syringes, reusable
    NT—Orthodontic brackets
    T—Orthodontic trays
    NT—Orthopedic splints
    T—Overbed tables
    NT—Oxygen and oxygen equipment, when used for med-
     ical treatment
    NT—Pads, moist heat pad, alternating positive pressure
     pad, flotation pad, lamb's wool pad
    NT—Paraffin bath units, standard or portable
    T—Percussors
    NT—Pet medicines
    NT—Petroleum jelly
    NT—Physical therapy equipment, when designed exclu-
     sively for use in correcting or alleviating a physical
     incapacity
    T—Plaque remover
    T—Pore cleaners, medicated, pore strips
    NT—Postural drainage boards
    NT—Postural support chairs
    ** NT—Prefilled syringes for injection
    NT—Pre-moistened wipes
    NT—Prophylactics
    NT—Prostheses (mammary, malar, chin, urinary, inconti-
     nence, etc.)
    T—Pumice powder
    NT—Pump, diaphragm, pressure vacuum
    T—Razor blades, unless disposable and used for medical
     procedure preparation
    NT—Rectal preparations
    T—Safety grab bars
    NT—Sanitary napkins, tampons, and similar items
    T—Sanitizer, air
    T—Sauna baths
    T—Scissors
    T—Shaving products
    T—Sheets, cloth
    NT—Sheets, disposable
    NT—Shoe insoles, orthopedically designed
    NT—Sitz bath
    NT—Smoking deterrents, gum and patch
    T—Soaps
    NT—Specimen containers, disposable
    T—Sphygmomanometer
    T—Sphygmostat
    NT—Stair gliders for persons having a physical disability,
     installed in the purchaser's home and pursuant to a
     physician's prescription
    T—Stethoscope
    NT—Styptic pencils
    T—Suction machines and pumps
    NT—Sunburn treatment lotions or creams
    T—Sunglasses (unless prescription)
    T—Suntan lotion, sunblock
    NT—Suppositories
    T—Surgical instruments
    NT—Surgical instruments and supplies, single use dis-
     posable
    NT—Surgical masks, disposable
    NT—Sutures
    T—Tables, bedside
    T—Tables, examining
    T—Talcum powder
    T—Teeth whitening strips
    T—Telecaption equipment
    NT—Test strips used in treatment of diabetes
    T—Testing kits, pregnancy, UTI
    NT—Thermal pads, disposable
    T—Thermometer, medical
    NT—Thermometer covers, disposable
    NT—Tongue depressor, disposable
    T—Tooth whitening kits
    NT—Toothache drops
    NT—Toothbrushes
    NT—Toothpaste
    T—Tooth whitening kits
    NT—Tourniquets
    NT—Trachea tubes
    NT—Traction units, including bed stand, anklet, exten-
     sion, pelvic or cervical units, head holder, fracture unit
     with trapeze bar set, weights, weight bags, pelvic lacing
     belt, and over door traction equipment
    NT—Tubing, intravenous
    NT—Urine drain bag
    T—Vacutainers
    NT—Vaginal diaphragms
    T—Vapona strips
    T—Vaporizers
    NT—Vitamins
    NT—Walking bars and walkers
    NT—Wheelchairs, manual and motorized, scooters, and
     batteries
    T—Whirlpool baths and whirlpool pumps
    T—Wigs
    T—X-ray equipment and machines
    T—X-ray film and chemicals not used by dentists

    (18) Miscellaneous

    ** NT—Acupuncture and massage services
    T—Antiques
    * NT—Body tattooing and piercing services
    NT—Bullion, investment metal
    ** T—Car wash, automated or self-serve
    * NT—Caskets, burial vaults, markers, interred crema-
     tion urns and tombstones for human graves, including
     foundations
    T—Christmas trees
    T—Coin banks and coin holders
    NT—Coins, investment (numismatic coins and legal ten-
     der)
    T—Compressed air, dispensed
    T—Corkage fee
    NT—Coupon books sold to individual consumers
    ** T—Cremation urns, not interred
    T—Dry ice, except when sold as an internal packaging
     material to retailer, manufacturer, or processor
    NT—Safety equipment and devices designed and worn by
     production personnel employed in manufacturing, pro-
     cessing, mining, public utility, farming, and dairying.
     Examples: asbestos suits, gloves, aprons, boots, masks,
     helmets, goggles, and similar items.
    T—Equipment and devices worn by nonproduction per-
     sonnel
    T—Fencing materials
    NT—Flags of the United States and Commonwealth. Bunting and
     other flags are taxable.
    T—Flags kits, that include poles or brackets
    T—Fuel for motor vehicles, except when subject to Liquid
     Fuel or Fuel Use Tax
    NT—Gift cards
    ** NT—Golf green fees
    NT—Health club membership fees
    T—Hot tubs and spas, regardless of physician recommen-
     dation
    T—Lunch kits, thermoses, and replacement parts
    T—Motor vehicle repair services (including labor), acces-
     sories, parts, supplies, lubricants, equipment, vehicle
     and emission inspection
    T—Paper money, which is not legal tender in the United  States, is taxable on full purchase price
    T—Paper money, which is legal tender in the United  States, is taxable on amount in excess of face value
    NT—Parking fees
    T—Party favors
    NT—Pony rides and trail rides
    T—Prepaid telephone cards
    ** NT—Retail club memberships
    T—Scout supplies and training manuals, except when
     sold to a scout troop
    T—Sheds, unless purchaser has a building permit
    T—Souvenirs
    T—Stamps, uncancelled United States stamps are taxable
     on amount in excess of face value
    T—Stamps, cancelled United States stamps and all for-
     eign stamps are taxable on the full purchase price
    NT—Tanning booth fees
    ** NT—Tickets for admission to the theater, concerts,
     sporting events, amusement parks, and amusement or
     activity complexes
    T—Trading stamp redemption for taxable property

    (19) Optical Goods

    * NT—Contact lenses, prescription, and wetting solutions
    T—Contact lenses cleaning solutions
    NT—Eyeglasses, prescription
    T—Magnifying glasses
    T—Opera glasses and field glasses
    T—Sunglasses (prescription sunglasses are exempt)

    (20) Pets

    NT—Boarding, sitting, or walking
    T—Clippers and clipper lubricants
    T—Equipment (collars, leashes, etc.)
    T—Farrier services for pet horses
    NT—Flea collars, flea powder, flea and tick soap, and tick
     sprays
    T—Food, including food supplements and prescription
     food
    T—Grooming, unless performed by a veterinarian for the
     purpose of or incidental to medical treatment
    NT—Medicines and medical supplies
    T—Pet caskets and urns
    NT—Pet cremation and burial services
    T—Sale or rental of pets, or adoption from shelters, which
     includes fees for shots and spaying or neutering
    T—Shampoo
    T—Veterinarian equipment
    NT—Veterinarian services
    T—Vitamins

    (21) Religious Articles

     Bibles, religious publications, and religious articles are subject to tax unless purchased by organizations qualifying as institutions of purely public charities which hold an exemption number prefixed by the number 75, and government entities.

    T—Bibles
    T—Candles used in religious worship
    T—Clergy vestments and choir and altar server clothing
    T—Holy water bottles
    T—Nativity scenes
    T—Religious statues, medals and symbols used in reli-
     gious worship
    T—Religious publications sold by religious groups
    T—Rosaries
    T—Wines used in religious services

    (22) Restaurant Equipment and Supplies

     Equipment, implements and similar property for use in the preparation and service of food is taxable.

    NT—Carbon dioxide for soda fountain
    T—Carbonator for soda fountain operation
    NT—Chef hats
    T—Disposable trays
    T—Equipment used to prepare and serve food and bever-
     ages
    T—Ice making equipment
    T—Latex gloves
    T—Napkins, wooden or plastic spoons, forks, straws, and
     similar articles for use in restaurants, vending ma-
     chines, and other eating places
    T—Placemats
    T—Toothpicks
    T—Vending machines and equipment
    NT—Work uniforms
    NT—Wrapping supplies, paper or plastic plates, cups, and
     similar articles for the delivery of food, used by restau-
     rants or in vending machines

    (23) Shoes and Shoe Accessories

     Generally, shoes designed for everyday wear are exempt. However, shoes designed for formal wear or sporting activities are taxable.

    T—Bathing (swimming) shoes
    NT—Overshoes
    NT—Safety shoes
    T—Shoe brushes, applicators, and shoe trees
    T—Shoe clips
    NT—Shoe dye
    NT—Shoe laces
    NT—Shoe polish
    NT—Shoe repairs
    NT—Shoe soles and heels for shoe repair
    T—Shoes for baseball, bowling, football, golf, soccer,
     hockey, dance, etc.
    T—Shoes for formal wear, such as metallic cloth, brocade,
     satin, or silver leather, primarily for formal wear.
    NT—Shower clogs
    NT—Slippers
    NT—Sneakers, jogging, tennis and aerobic shoes
    NT—Toe sneakers

    (24) Sporting Equipment, Clothing, Supplies and Recreational Equipment

     Tax is imposed on sporting and recreational equipment, clothing and supplies which are designed to be worn and are normally worn only when engaged in sports.

    T—Accessories such as ammunition belts, hip waders,
     and fly vests
    T—Ballet shoes
    NT—Baseball caps and tee shirts
    T—Bathing caps
    T—Bathing suits
    T—Beach coats
    T—Bicycles, parts, accessories, and supplies
    T—Boats, pleasure boats, and equipment and parts
    NT—Bowling shirts
    T—Bowling shoes, purchase and rental
    T—Equipment and supplies for baseball, football, hockey,
     basketball, and other sports
    T—Exercise equipment
    T—Guns and ammunition
    NT—Gym suits, outfits
    T—Helmets
    T—Hunting accessories
    NT—Hunting clothing, including camouflage and blaze
     orange
    NT—Jogging outfits, running shoes
    T—Mats, floor
    T—Protective equipment, knee pads, elbow pads, forearm
     pads, etc.
    T—Sleeping bags
    NT—Sneakers, jogging, tennis and aerobic shoes, etc.
    NT—Snowmobile suits
    T—Uniforms, baseball, football, soccer, basketball, hockey
     etc.
    NT—Warm-up suits, cloth sweat suits
    T—Weights
    * T—Skates, ice, roller, in-line, sharpening and rental

    (25) Tobacco Products

    T—Chewing tobacco, all types
    T—Cigarettes, little cigars
    T—Cigars, all types
    ** T—Electronic cigarettes and vaporizers, and accesso-
     ries
    * T—Smoking accessories, including lighters
    T—Tobacco, all types

    (26) Utilities and Fuel

    ** T—Cellphone services
    NT—Coal
    NT—Coin-operated telephone charges
    T—Corn and corn pellets
    T—Fire logs, processed
    NT—Firewood, kindling and wood pellets for residential
     use
    NT—Fuel oil, gas, steam, or electricity purchased for
     residential use
    T—Fuel oil, gas, steam, or electricity purchased for
     commercial use
    T—Interstate and intrastate telephone services for resi-
     dential or commercial use
    NT—Basic telephone service and subscriber line charges
     for residential use
    T—Basic telephone service and subscriber line charges for
     commercial use
    T—Utilities for office or business within home

    (27) Tires and Motor Vehicle Leases and Rentals Subject to Public Transportation
    Assistance Fund Taxes and Fees (PTA) (61 Pa. Code § 47.19)

     The following items are subject to a Public Transportation Assistance Fund Taxes or Fees as indicated. The tax or fee is in addition to any Sales or Use Tax which may be due. However, the Sales, Use, PTA Taxes or PTA Fees shall not be included within the tax base when imposing such taxes or fees.

    Item PTA Tax/Fee Exemption
    Tires, new tires for highway use
    (used tires and tires for off highway
    use are not subject to the fee).
    $1 fee upon the sale of each new tire. Exempt only if purchased by a
    government entity.
    Rentals of motor vehicles (the term
    rental shall mean the transfer of
    the possession of a motor vehicle for
    a period of less than 30 days).
    $2 fee upon each rental day or
    part thereof.
    Exempt, if lessee qualifies for
    Sales Tax Exemption.
    Leases of motor vehicles (the term
    lease shall mean the transfer of
    possession of a motor vehicle for a
    period of 30 or more days).
    3% tax upon the total lease payment
    including down payment and
    accelerated lease payments.
    Exempt, if lessee qualifies for
    Sales Tax Exemption.

    (28) Vehicle Rental Tax (VRT) (61 Pa. Code § 47.20)

     Rental companies that have available for rental 5 or more motor vehicles designed to carry 15 or less passengers, or a truck, trailer, or semi-trailer used in the transportation of property, other than commercial freight that is rented without a driver, are responsible for collecting an additional 2% tax. This tax is imposed on the purchase price, as calculated for Sales Tax purposes, of each rental contract for a period of 29 consecutive days or less. The VRT is separate from, and in addition to, any applicable state or local Sales Tax or the $2 daily PTA fees.

     Rental companies may claim a refund up to the amount of tax remitted for licensing and titling fees paid to the Commonwealth during a previous calendar year.

    EILEEN H. McNULTY, 
    Secretary

    [Pa.B. Doc. No. 16-1028. Filed for public inspection June 17, 2016, 9:00 a.m.]

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