Non-Taxable Items in Pennsylvania

If you’re like me, you’re curious what items are exempt from sales tax in your State. Non-taxable items are any items your State has exempt from sales tax at the point of purchase.

In some States, not all items or property are taxable at the point of sale. In my article where I talk about avoiding double-taxation, I mentioned getting tax exemption when making purchases for resale. In this case, any items in these categories should not need you to submit a tax exemption certificate nor collect tax from your customers.

Here’s a summarized list of non-taxable items in the Commonwealth of Pennsylvania:

Non-Taxable Books and Stationary

NT – Mail order catalogs
NT – Newspapers of general circulation qualified to carry a legal advertisement
NT – Periodicals and magazines purchased by subscription
NT – Textbooks, when sold by a school or an authorized book store

Non-Taxable Business Supplies and Equipment

NT – Direct mail advertising materials, including calendars, matchbooks,
NT – Dry ice, when sold for internal packaging with the sale of property
NT – wrapping supplies used in connection with the sale of products

Non-Taxable Clothing and Accessories

Generally, clothing is non-taxable except the following: (1) Formal day or evening apparel; (2) Articles made of real, imitation or synthetic fur, where the fur is more than three times the value of the next most valuable component
material; and (3) Sporting goods and clothing normally worn or used when engaged in sports.

NT – Aprons
NT – Belts and suspenders
NT – Boots and shoes, designed for everyday wear
NT – Dress shields
NT – garters and garter belts
NT – girdles
NT – gloves, cloth and leather, for everyday wear
NT – gloves, gardening
NT – gym suits
NT – Headwear for everyday wear
NT – Hosiery, pantyhose and peds
NT – Hunting clothing, including camouflage and blaze orange
NT – Leotards and tights
NT – Leather wearing apparel
NT – Lingerie
NT – Maternity clothing for everyday wear
NT – Neckwear, ties
NT – Nightgowns
NT – Rainwear
NT – Receiving blankets
NT – Repairing of wearing apparel
NT – Scarves, for headwear and neckwear
NT – Scout uniforms and camp clothes
NT – Stockings, including support-hose
NT – Suspenders
NT – T-shirts, imprinted
NT – Underclothing
NT – work clothes, work uniforms
NT – yard goods (to make clothing)

Non-Taxable Cosmetics and Toiletries

NT – Deodorants, colostomy
NT – Hair restorative medications
NT – Sunburn treatment, lotions or creams
NT – Toothbrush, electric
NT – Toothbrush, toothpaste, tooth cleaners, dental floss and replacement brushes for electric toothbrush

Non-Taxable Farming Supplies and Equipment (PA likes Farmers)

NT – Artificial breeding equipment and supplies
NT – Blacksmith/farrier services for commercial racehorses or horses used directly in farming
NT – Cleaners and disinfectants used in cleaning milking equipment and to sterilize milk cans to prevent spoilage (Property used for general farm cleaning and maintenance is taxable)
NT – Equipment used to extract a product from productive animals or from the soil, such as harvesters, combines, binders, forage blowers, milking equipment, egg collecting equipment, corn shuckers, threshers, manure handling equipment.
NT – Equipment such as barn shovels, ensilage forks, wheelbarrows and feed carts
NT – Feed and feed additives for productive animals
NT – Fertilizer and chemical additives to be added to soil
NT – Fuel for use in heating poultry brooder and greenhouses
NT – Fumigation services upon agricultural commodities or containers used for agricultural commodities
NT – grooming materials, equipment and supplies when necessary for the health of productive animals
NT – Harnesses used to control productive animals on the farm
NT – Ice
NT – Livestock equipment to dispense chemicals, medicines and feed additives
NT – Livestock feeding equipment such as tubs, buckets, cans, etc., feed scoops and portable watering devices
NT – Milk strainers and strainer discs and towels (dispensers to store and dispense the discs are taxable)
NT – Pest control services for agricultural purposes
NT – Property which becomes an ingredient or constituent of a farm product or is consumed by productive animals or plant growth, such as seeds, fertilizer, chemical additives, etc., and property such as seeders, planters, plows, harrows, cultivators, sprayers and similar equipment used to till soil, plant, seed and care for
productive plants.
NT – Property used to handle, store or preserve farm products or productive
animals on farm premises such as chemicals, grooming equipment (dehorners, debeakers, hoof trimmers, calf weaners, etc.)
NT – Refrigeration or cooling equipment used to store and preserve farm products
NT – Replacement parts such as tires, motors, belts, cutting edges, air filters, gears and similar replacement parts installed on exempt equipment. Motor fuels, lubricants, compressed air, distilled water, abrasives and similar supplies when used in operating exempt machinery are not taxable. Tools and equipment to apply parts and supplies are taxable.
NT – Seeds
NT – Silos
NT – water pump for farm use
NT – wrapping supplies and containers which are non-returnable to deliver self-produced farm products.

Non-Taxable Food and Beverages Sold Ready-to-Eat

NT – Candy and gum
NT – Ice
NT – water

Non-Taxable Food and Beverages Sold at Stores

Generally, tax is not imposed on food and beverages sold from other than a caterer or establishment selling ready to-eat food and beverages.

NT – Beer, six packs (unless sold by a distributor)
NT – Bitters and grenadine
NT – Candy apples
NT – Candy and gum
NT – Caramel corn
NT – Coffee, cold bottled and flavored
NT – Coffee beans, whole or ground
NT – Deli items such as meats and cheeses, potato salad, macaroni salad, etc.
NT – Food, fruit drinks, soft drinks and sandwiches purchased with food stamps
NT – Food supplements in any form
NT – Fruit drinks, non-carbonated or reconstituted, containing at least 25% natural fruit juice
NT – Ice
NT – Milk
NT – Party trays, vegetable, cheese, seafood, meat
NT – Power / Energy Bars
NT – Pretzels and chips
NT – Protein Bars
NT – Pumpkins – for food
NT – Soy milk
NT – Sweeteners, artificial
NT – Tea, all forms including liquid and powdered tea, except hot tea
NT – water, including unflavored mineral water

Non-Taxable Home Sewing, Millinery, and Craft Supplies

Clothing is defined as articles designed for everyday wear. goods and items which are to become a component part of clothing are not taxable. goods and items which become a component of articles other than clothing, such
as formal wear and crafts, are taxable. Equipment and supplies used in sewing are taxable.

NT – Buckles for clothing
NT – Buttons for clothing
NT – Dress patterns
NT – Dye, clothing fabric
NT – Elastics for clothing
NT – Embroidery of clothing
NT – Fabrics for clothing
NT – Hooks and eyes for clothing
NT – knitting yarn for clothing
NT – Laces, ribbons, edgings, trimmings for clothing
NT – Shoulder pads
NT – Thread for clothing
NT – yarn goods for clothing
NT – Zippers for clothing

Non-Taxable Paper Goods

NT – Disposable diapers and incontinence products
NT – Sanitary napkins, tampons or similar items used for feminine hygiene
NT – Toilet tissue
NT – wet-wipes

Non-Taxable Infant Supplies

NT – Bibs
NT – Diaper cream
NT – Diaper pins
NT – Diapers, cloth and disposable
NT – Diaper Service
NT – Formula
NT – Receiving blankets for infants
NT – Rubber pants
NT – wipes, baby

Non-Taxable Medicine, Drugs, Medical Supplies, Prosthetic (PA loves the elderly)

NT – Acne treatments, lotions, creams
NT – Adhesives used for medical treatment
NT – Alcohol, rubbing, swabs and wipes
NT – Analgesics
NT – Antacids
NT – Antiseptics, for external use only
NT – Applicators (See “Cotton applicators”)
NT – Arch supports
NT – Arm slings
NT – Artificial eyes
NT – Artificial limbs
NT – Aspirin
NT – Automobile wheelchair lifts
NT – Bandages, dressings, gauze and cotton
NT – Bed boards
NT – Bed drain bags
NT – Bed pans
NT – Bed trapeze bars
NT – Benzoin
NT – Blood glucose monitors used to treat diabetes (therapeutic devices)
NT – Blood pack units
NT – Bone pins
NT – Braces and supports worn on the body to correct or reduce a physical incapacity
NT – Braille teaching texts
NT – Breathing units, intermittent positive pressure
NT – Burn ointment and lotion
NT – Calamine lotion
NT – Canes
NT – Cardiac emergency kit
NT – Cardiac pacemakers and electrodes
NT – Castor oil
NT – Catheters and accessories
NT – Cod liver oil
NT – Colostomy appliances
NT – Colostomy deodorants
NT – Commodes, chair bedside
NT – Commode seats, raised for use by incapacitated persons
NT – Contact lenses and wetting solutions
NT – Corn pads and plasters for the removal of corns
NT – Cotton applicator, cotton rolls, cotton balls and cotton swabs
NT – Cough and cold items, cough drops, cough syrups
NT – Crutches
NT – Crutch pads
NT – Defibrillators
NT – Dental floss
NT – Dental materials which are transferred to the patient, including dentures, fillings, crowns, inlays, bridges and lingual or palatal bars
NT – Dental supplies used in dental treatment, including x-ray film, cotton, impression and materials
NT – Dentist drills, disposable
NT – Denture products, including denture cleaners and adhesives
NT – Dialysis machines
NT – Diathermy machines
NT – Dietary supplements and substitutes, in any form
NT – Diet pills
NT – Drapes, paper
NT – Elastic bandages and braces
NT – Emesis basins or pans
NT – Epsom salts
NT – Examining table paper
NT – Eye ointment
NT – Eye pads
NT – Eye washes
NT – Eyeglasses, prescription
NT – False teeth
NT – First aid kits
NT – Fluidic breathing assistor
NT – Food substitutes
NT – Foot pads, insoles, all types
NT – Foot products for treatment of infections
NT – gauze
NT – gloves, surgical, disposable
NT – glucose tablets
NT – glycerin
NT – gowns, medical
NT – Hearing aids and batteries
NT – Heating pads
NT – Hospital beds, having side rails, electric and non-electric with attachments
NT – Hot water bottles
NT – Hygienic needs, douche powder, vaginal preparations
NT – Hydrocortisone cream
NT – Hydrogen peroxide
NT – Ice bags
NT – Ileostomy bags
NT – Incontinence products, including incontinence pants
NT – Infusion pumps
NT – Inhalation therapy equipment and equipment used to give emergency breathing assistance
NT – Insulin
NT – Insulin pumps
NT – IUD devices
NT – Lactose intolerance medication
NT – Lamps, ultraviolet and infrared
NT – Lancets
NT – Laxatives and cathartics
NT – Lice shampoo
NT – Lifters, patient
NT – Lubricating jelly
NT – Lymphedema pumps
NT – Mattresses, alternating positive pressure
NT – Mattresses and covers for hospital beds
NT – Medicated powder
NT – Medicine cups, disposable
NT – Milk of magnesia
NT – Muscle stimulator, electronic for physical therapy
NT – Nasal cannula
*NT – Needles and syringes, disposable
NT – Orthodontic brackets
NT – Orthopedic splints
NT – Oxygen and oxygen equipment, when used for medical treatment
NT – Pads, moist heat pad, alternating positive pressure pad, flotation pad, lamb’s wool pad
NT – Paraffin bath units, standard or portable
NT – Pet medicines
NT – Petroleum jelly
NT – Physical therapy equipment, when designed exclusively for use in correcting or alleviating a physical incapacity
NT – Postural drainage boards
NT – Postural support chairs
NT – Pre-filled syringes for injection
NT – Pre-moistened wipes
NT – Prophylactics
NT – Prostheses (mammary, malar, chin, urinary, incontinence, etc.)
NT – Pump, diaphragm, pressure vacuum
NT – Rectal preparations
NT – Sanitary napkins, tampons and similar items
NT – Sheets, disposable
NT – Shoe insoles, orthopedically designed
NT – Sitz bath
NT – Smoking deterrents, gum and patch
NT – Specimen containers, disposable
NT – Stair gliders for persons having a physical disability, installed in the purchaser’s home and pursuant to a physician’s prescription
NT – Styptic pencils
NT – Sunburn treatment lotions or creams
NT – Suppositories
NT – Surgical instruments and supplies, single use disposable
NT – Surgical masks, disposable
NT – Sutures
NT – Test strips used in treatment of diabetes
NT – Thermal pads, disposable
NT – Thermometer covers, disposable
NT – Tongue depressor, disposable
NT – Toothache drops
NT – Toothbrushes
NT – Toothpaste
NT – Tourniquets
NT – Trachea tubes
NT – Traction units, including bed stand, anklet, extension, pelvic or cervical units, head holder, fracture unit with trapeze bar set, weights, weight bags, pelvic lacing belt, and over door traction equipment
NT – Tubing, intravenous
NT – Urine drain bag
NT – Vaginal diaphragms
NT – Vitamins
NT – walking bars and walkers
NT – wheelchairs, manual and motorized, scooters and batteries

Non-Taxable Miscellaneous

NT – Acupuncture and massage services
NT – Body tattooing and piercing services
NT – Bullion, investment metal
NT – Caskets, burial vaults, markers, interred cremation urns and tombstones for human graves, including foundations
NT – Coins, investment (numismatic coins and legal tender)
NT – Coupon books sold to individual consumers
NT – Safety equipment and devices designed and worn by production personnel employed in manufacturing, processing, mining, public utility, farming and dairying. Examples: asbestos suits, gloves, aprons, boots, masks, helmets, goggles and similar items
NT – Flags of the U.S. and Commonwealth. Bunting and other flags are taxable.

Non-Taxable Pet Supplies

NT – Boarding, sitting or walking
NT – Flea collars, flea powder, flea and tick soap and tick sprays
NT – Medicines and medical supplies
NT – Pet cremation and burial services
NT – Veterinarian services

Non-Taxable Restaurant Equipment and Supplies

Equipment, implements and similar property for use in the preparation and service of food is taxable.

NT – Carbon dioxide for soda fountain
NT – Chef Hats
NT – work uniforms
NT – wrapping supplies, paper or plastic plates, cups and similar articles for the delivery of food, used by restaurants or in vending machines

Non-Taxable Shoes and Shoe Accessories

Generally, shoes designed for everyday wear are exempt. However, shoes designed for formal wear or sporting activities are taxable.

NT – Overshoes
NT – Safety shoes
NT – Shoe dye
NT – Shoe laces
NT – Shoe polish
NT – Shoe repairs
NT – Shoe soles and heels for shoe repair
NT – Shower clogs
NT – Slippers
NT – Sneakers, jogging, tennis and aerobic shoes
NT – Toe sneakers

Non-Taxable Sporting Equipment, Clothing, Supplies and Recreational

NT – Baseball caps and tee shirts
NT – Bowling shirts
NT – gym suits, outfits
NT – Hunting clothing, including camouflage and blaze orange
NT – jogging outfits, running shoes
NT – Sneakers, jogging, tennis and aerobic shoes, etc.
NT – Snowmobile suits
NT – warm-up suits, cloth sweat suits