Pennsylvania has tax exemptions from sales tax for certain kinds of purchases and specified businesses (like nonprofits). A business usually has to start out by registering as a business with the Pennsylvania Department of Revenue. After getting a Pennsylvania sales tax account, the business can then use Pennsylvania tax exemption certificates to avoid paying sales taxes on purchases made by the business.
Register the business with the Pennsylvania Department of State. Typically, all Pennsylvania business entities except sole proprietorships and some partnerships must register. Examples of this are corporations, limited liability companies and limited liability partnerships.
Obtain an IRS federal employer identification number if your business needs such a number. A Pennsylvania nonprofit always needs one of these EIN numbers. Other businesses usually only need an EIN if they hire employees. You can search for “EIN number application” at the IRS.gov website to find out if your business needs a number and how apply online, in the mail or by phone or fax.
File a PA100 form (see Sources). This Pennsylvania Department of Revenue form is used, among other things, to register for a Pennsylvania sales tax account. You must generally do this first to use the proper Pennsylvania tax exempt forms.
Mail in the form to the following address:
Commonwealth of PA
Department of Revenue
Bureau of Business Trust Fund Taxes
P.O. Box 280901
Harrisburg, PA 17128-0901
Download a Pennsylvania “Tax Exemption Certificate.” Before purchasing anything for the business, you should always read through the form to see what kinds of Pennsylvania sales tax exemptions are available to Pennsylvania businesses.
Most businesses use just this form when seeking a Pennsylvania tax exemption. However, nonprofits may also use an additional “Exempt Organization Declaration of Sales Tax Exemption” form (see Sources).
Use the Pennsylvania tax exempt forms when making a purchase that qualifies for an exemption. Fill out the form or forms and provide a copy to the seller each time you purchase something for a Pennsylvania business or nonprofit.
Note: The Pennsylvania Department of Revenue must issue a Pennsylvania tax exemption number for status as a tax-exempt organization.
How to Register for a Pennsylvania Sales Tax Application
Pennsylvania Exempt Organization Declaration of Sales Tax Exemption
Pennsylvania Tax Exemption Certificate