Pennsylvania – List of Taxable and Exempt Items

SALT Report 1994 – As required by law, the Pennsylvania Department of Revenue has updated and re-issued its taxability list. The list indicates whether specific items in the following categories are subject to Pennsylvania sales and use tax.

  • Medical and Surgical Supplies
  • Dental Supplies
  • Farming
  • Mushroom Farming
  • Construction Contractors’ Guide for Building Machinery and Equipment
  • Retailers’ Information
  • Hotel Occupancy Tax

The notice indicates that recent changes to the sales and use tax laws affect the taxability of whole or ground coffee beans, milk, lice shampoo, toe sneakers, helmets, sushi, beads used in jewelry-making, sheds, ballet shoes, and all types of cigars.

The Department also reminds taxpayers that statutory or regulatory changes, judicial decisions, or different facts may modify the taxability of a specific item.

For Further Information:

Pennsylvania Department of Revenue – Notice