What Services Are Subject to Pennsylvania Sales Tax?

Most of my clients understand what goods are subject to Pennsylvania sales tax but may not realize there are also some services that are also subject to sales tax in Pennsylvania. Therefore here is a list of services subject to Pennsylvania sales tax:

1. Printing or imprinting of tangible personal property of another.
2. Washing, cleaning, waxing, polishing or lubricating of motor vehicles.
3. Inspecting motor vehicles as required by law.
4. Repairing, altering, mending, pressing, fitting, dyeing, laundering, dry-cleaning or cleaning tangible personal property other than wearing apparel or shoes.
5. Applying or installing tangible personal property as a repair or replacement part of
   other tangible personal property.
6. Lobbying services.
7. Adjustment services, collection services or credit reporting services.
8. Secretarial or editing services.
9. Disinfecting or pest control services.
10. Building maintenance or cleaning services.
11. Employment agency services or help supply services.
12. Lawn care services.
13. Self-storage services.
14. Mobile telecommunications services.
15. Premium cable and video programming services including streaming of videos.
16. Non-residential electric, steam, and gas services.
17. Intrastate and interstate telecommunications services billed to PA service addresses except subscriber line charges and basic local residential phone service for residential use and payphone service.

You can also find additional information about Pennsylvania taxable and non-taxable sales tax items by reading the Retailers Information Guide Pennsylvania REV-717 which is on my website resource page. Feel free to contact Gregory J. Spadea at 610-521-0604, if you have any questions or need help with a Pennsylvania Sales Tax Audit.