Extracted from PDF file 2023-pennsylvania-form-rev-1220.pdf, last modified November 2008Sales Tax Exemption Certificate (Blank)
REV-1220 (TR) 07-23 (FI) START ➜ PENNSYLVANIA EXEMPTION CERTIFICATE This form cannot be used to obtain a Sales Tax License ID, PTA License ID or Exempt Status. STATE AND LOCAL SALES AND USE TAX STATE 6% AND LOCAL 1% HOTEL OCCUPANCY TAX PUBLIC TRANSPORTATION ASSISTANCE TAXES AND FEES (PTA) (Please Print or Type) Read Instructions On Reverse Carefully VEHICLE RENTAL TAX (VRT) ADDITIONAL LOCAL, CITY, COUNTY HOTEL TAX * THIS FORM MAY BE PHOTOCOPIED – VOID UNLESS COMPLETE INFORMATION IS SUPPLIED CHECK ONE: PENNSYLVANIA TAX UNIT EXEMPTION CERTIFICATE (USE FOR ONE TRANSACTION) PENNSYLVANIA TAX BLANKET EXEMPTION CERTIFICATE (USE FOR MULTIPLE TRANSACTIONS) Name of Seller, Vendor or Lessor Street City State ZIP Code NOTE: Do not use this form for claiming an exemption on the registration of a vehicle. To claim an exemption from tax for a motor vehicle, trailer, semi-trailer or tractor with the PA Department of Transportation, Bureau of Motor Vehicles, use one of the following forms: FORM MV-1, Application for Certificate of Title (first-time registrations) FORM MV-4ST, Vehicle Sales and Use Tax Return/Application for Registration (other registrations) Property and services purchased or leased using this certificate are exempt from tax because: (Select the appropriate paragraph from the back of this form, check the corresponding block below and insert information requested). 1. Property or services will be used directly and predominately by purchaser in performing purchaser's operation of: 2. Purchaser is a/an: holding Sales Tax Exemption Number 3. Property will be resold under License ID statement under Number 8 explaining why a number is not required). (If purchaser does not have a PA Sales Tax License ID, include a 4. Property or services will be used directly and predominately by purchaser performing a public utility service. PA Public Utility Commission PUC Number and/or U.S. Department of Transportation MC/MX 5. Exempt wrapping supplies, License ID a statement under Number 8 explaining why a number is not required). (If purchaser does not have a PA Sales Tax License ID, include 6. Canned computer software purchased by a financial institution subject to the Bank and Trust Company Shares Tax (Article VII) or the Mutual Thrift Institutions Tax (Article XV). 7. Canned computer software licenses that are billed to a PA address but used outside of PA. The total number of software licenses purchased for invoice # is . The total number of users accessing and using the software outside PA is . 8. Other (Explain in detail. Additional space on reverse side). I am authorized to execute this certificate and claim this exemption. Misuse of this certificate by seller, lessor, buyer, lessee or their representative is punishable by fine and imprisonment. Name of Purchaser or Lessee Signature EIN Date Please sign after printing. Street City State ZIP Code 1. ACCEPTANCE AND VALIDITY: For this certificate to be valid, the seller/lessor shall exercise good faith in accepting this certificate, which includes: (1) the certificate shall be completed properly; (2) the certificate shall be in the seller/lessor's possession within 60 days from the date of sale/lease; (3) the certificate does not contain information which is knowingly false; and (4) the property or service is consistent with the exemption to which the customer is entitled. For more information, refer to Exemption Certificates, Title 61 PA Code §32.2. An invalid certificate may subject the seller/lessor to the tax. 2. REPRODUCTION OF FORM: This form may be reproduced but shall contain the same information as appears on this form. 3. RETENTION: The seller or lessor must retain this certificate for at least four years from the date of the exempt sale to which the certificate applies. IMPORTANT: DO NOT RETURN THIS FORM TO THE PA DEPARTMENT OF REVENUE. 4. NONPROFIT EXEMPT ORGANIZATIONS: This form may be used in conjunction with form REV-1715, Exempt Organization Declaration of Sales Tax Exemption, when a purchase of $200 or more is made by an organization which is registered with the PA Department of Revenue as an exempt organization. These organizations are assigned an exemption number, beginning with the two digits 75 (example: 75000000). Reset Entire Form TOP OF PAGE NEXT PAGE PRINT GENERAL INSTRUCTIONS Those purchasers set forth below may use this form in connection with the claim for exemption for the following taxes: a. b. c. d. e. State and local sales and use tax; PTA rental fee or tax on leases of motor vehicles; Hotel occupancy tax (state 6%, Philadelphia 1%, Allegheny 1%) if referenced with the symbol (●); PTA fee on the purchase of tires if referenced with the symbol (+); Vehicle rental tax (VRT). EXEMPTION REASONS 1.) Property and/or services will be used directly and predominately by purchaser in performing purchaser's operation of: A. B. C. D. E. F. G. Manufacturing Mining Dairying Processing Farming Shipbuilding Timbering This exemption is not valid for property or services used in: (a) constructing, repairing or remodeling of real property, other than real property used directly in exempt operations; or (b) maintenance, managerial, administrative, supervisory, sales, delivery, warehousing or other nonoperational activities. This exemption is not valid for vehicles that are required to be registered under the Vehicle Code, as well as supplies and repair parts for such vehicles, the PTA tire fee, and certain taxable services. 2.) R. Keystone Opportunity Zone (beginning with two digit 72 account number) S. Tourist Promotion Agency Purchaser is a/an: + + + l + l l + l + l l A. Instrumentality of the commonwealth (to include public schools and state universities). B. Political subdivision of the commonwealth (includes townships and boroughs). C. Municipal authority created under the Municipality Authorities Acts. D. Electric cooperative corporations created under the Electric Cooperative Law of 1990. E. Cooperative agricultural associations required to pay corporate net income tax under the Cooperative Agricultural Association Corporate Net Income Tax Act (exemption not valid for registered vehicles). F. Credit unions organized under Federal Credit Union Act or Commonwealth Credit Union Act. G. U.S. government, its agencies and instrumentalities. H. Federal employee on official business (exemption limited to hotel occupancy tax only. A copy of orders or statement from supervisor must be attached to this certificate). I. School bus operator (This exemption certificate is limited to the purchase of parts, repairs or maintenance services upon vehicles licensed as school buses by the PA Department of Transportation). J. Charter Schools and Community Colleges. Renewable Entities beginning with “75”: K. Religious Organization L. Nonprofit Educational Institution M. Charitable Organization Exemptions for exempt organizations K through S are limited to purchases of tangible personal property or services for use and not for sale. Exempt organizations K - O above, shall have an sales tax exemption certificate number assigned by the PA Department of Revenue. Exempt organizations K-O above, are not exempt for purchases used for the following: (1) constructions, improvement, repair or maintenance or any real property, except supplies and materials used for routine repair or maintenance of the real property; (2) any unrelated activities or operation of a public trade or business; or (3) equipment used to maintain real property. 3.) Property and/or services will be resold or rented in the ordinary course of purchaser's business. If purchaser does not have a PA Sales Tax License ID (8 digit number assigned by the department), complete Number 8 explaining why such number is not required. This exemption is valid for property or services to be resold: (1) in original form; or (2) as an ingredient or component of other property. 4.) Property or services will be used directly and predominately by purchaser in the production, delivery or rendition of public utility services as defined by the PA Utility Code. This exemption is not valid for property or services used for the following: (1) construction, improvement, repair or maintenance of real property, other than real property used directly in rendering the public utility services; or (2) managerial, administrative, supervisor, sales or other nonoperational activities; or (3) vehicles, as well as supplies and repair parts for such vehicles, unless the predominant use is for providing a common carrier service; or (4) tools and equipment used but not installed in maintenance of facilities or direct use equipment. Tools and equipment used to repair "direct use" property are exempt from tax. 5.) Vendor/seller purchasing wrapping supplies and nonreturnable containers used to wrap property which is sold to others. 6.) Canned computer software or services to canned computer software directly utilized in conducting the business of banking purchased by a financial institution subject to the Bank and Trust Company Shares Tax (Article VII) or the Mutual Thrift Institutions Tax (Article XV). 7.) Seller is required to collect tax on canned software accessed remotely when the user is located in PA. If the billing address is a PA address, the presumption is that all users are located in PA. Purchaser is responsible for apportioning and remitting the tax due to each taxing jurisdiction and must provide the total number of licenses purchased and the number of those licenses used outside PA on Line 8. Please note that any unused licenses will be considered to be allocated to PA. 8.) Other (Attach a separate sheet of paper if more space is required). Permanent Exemptions beginning with the two numbers “75”: N. Volunteer Fire Company O. Relief Association Special Exemptions P. Direct Pay Permit Holder Q. Individual Holding Diplomatic ID Reset Entire Form RETURN TO PAGE 1 * Employees or representatives of the Commonwealth traveling on Commonwealth duty are exempt from any taxes on hotel stays or room rentals imposed by local governments that are in addition to the 6% state tax and the 1% Philadelphia and Allegheny County hotel occupancy tax. TOP OF PAGE PRINT
Pennsylvania Exemption Certificate (REV-1220)
Complete this form to claim exemption on a purchase from the PA sales tax, motor vehicle lease tax, or hotel tax. The vendor must retain this form.
We last updated the Sales Tax Exemption Certificate (Blank) in February 2024, so this is the latest version of Form REV-1220 , fully updated for tax year 2023. You can download or print current or past-year PDFs of Form REV-1220 directly from TaxFormFinder. You can print other Pennsylvania tax forms here.
TaxFormFinder has an additional 174 Pennsylvania income tax forms that you may need, plus all federal income tax forms.
| Form Code | Form Name |
|---|---|
| Form REV-1220 | Sales Tax Exemption Certificate (Blank) |
| Form REV-1715 | Exempt Organization Declaration of Sales Tax Exemption |
| Form REV-956 | Institution of Purely Public Charity Renewal Affidavit |
| Form REV-819 | Sales, Use, Hotel Occupancy Tax Returns, Tax Periods and Administrative Due Dates |
| Form REV-221 | Sales and Use Tax Rates Table |
View all 175 Pennsylvania Income Tax Forms
Pennsylvania usually releases forms for the current tax year between January and April. We last updated Pennsylvania Form REV-1220 from the Department of Revenue in February 2024.
About the Sales Tax
Sales taxes are applied to the transfer of goods (and sometimes services) to the end consumer in most of the fifty states, and are collected by the vendor from their customers and remitted to the state taxation department on a regular basis. Therefore, most sales tax related tax forms are applicable to businesses, and not private individuals.
We have a total of three past-year versions of Form REV-1220 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
Pennsylvania Exemption Certificate (REV-1220)
Pennsylvania Exemption Certificate (REV-1220)
Pennsylvania Exemption Certificate (REV-1220)
While we do our best to keep our list of Pennsylvania Income Tax Forms up to date and complete, we cannot be held liable for errors or omissions. Is the form on this page out-of-date or not working? Please let us know and we will fix it ASAP.
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