Pennsylvania – Sales and Use Tax Legislation

SALT Report 2711 – Recently enacted legislation in Pennsylvania makes several changes to the State’s sales and use tax laws, including the addition of an exemption for aircraft parts, changes to the sales tax license appeal period, and an extended tax rate increase in Philadelphia.

Aircraft Parts Exemption

Effective October 7, 2013, an exemption is available for the sale or use of aircraft parts, services to aircraft, and aircraft components. For purposes of the exemption, aircraft is defined as fixed-wing aircraft, powered aircraft, tilt-rotor or tilt-wing aircraft, glider, or unmanned aircraft.

Sales Tax License Appeals

Effective July 9, 2013, if a taxpayer wishes to appeal the refusal, suspension, or revocation of a sales tax license they must file the appropriate paperwork within 30 days of the date of the notice. Previously, the filing deadline was 90 days.

Philadelphia Sales and Use Tax

Authorization for Philadelphia to impose an additional 1% sales and use tax has been extended indefinitely.  Previously, the tax was was scheduled to expire on July 1, 2014.

For Further Information

Pennsylvania General Assembly – HB 465, Laws 2013