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State of Pennsylvania-Sales for Resale!

Source of information-PA official site-State of Pennsylvania-Sales for Resale!
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Category : > Article Directory of Sales Tax Registration
Posted On : Wed Jul 07th,2010

Source of information-PA official site-State of Pennsylvania-Sales for Resale!

The transfer of property or rendition of services for direct use in: Dairying, Farming ,Manufacturing , Mining, Printing , Processing and Rendering a Public Utility Service, except motor, vehicles required to be registered. The sales at retail of motor vehicles required to be registered are subject to tax unless sold to a common carrier for direct use in rendering a public utility service.Certain sales and services to organizations qualifying as purely public charities which hold an exemption number prefixed by the number 75. These organizations do not qualify for exemption on purchases of materials, supplies or equipment used in the construction, reconstruction, remodeling, repair or maintenance of real estate, with the exception of materials and supplies used in the routine maintenance of real estate. The exemption does not apply to equipment used in performing routine maintenance of real estate, nor does the exemption apply to purchases for use in an unrelated trade or business. 

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