Pennsylvania Sales Tax Exemptions #

Exemption Reason	Form	Issued By	XMPT Delivery
Resale	REV-1220	Purchaser	Create
Manufacturing	REV-1220	Purchaser	Create
Nonprofit Organizations	REV-1715 & REV-1220	Purchaser	Create
Charitable Organizations	REV-1715 & REV-1220	Purchaser	Create
Religious Organizations	REV-1715 & REV-1220	Purchaser	Create
Educational Institutions	REV-1715 & REV-1220	Purchaser	Create
Government Entities	REV-1220	Purchaser	Create
Farmers	REV-1220	Purchaser	Create
Mining Operations	REV-1220	Purchaser	Create
Direct Pay Permit Holders	REV-1220	Purchaser	Create

Multi-state forms available: #

Form	Issued By	XMPT Delivery	Revision
MTC Uniform Sales Tax Certificate	Purchaser	Create	October 14, 2022

Notes: #

• Pennsylvania uses form REV-1220 as its primary exemption certificate for most types of exemptions, with the purchaser selecting the applicable exemption reason.

• Nonprofit organizations, charities, religious organizations, and educational institutions must first apply for exempt status using form REV-1715 to receive a Pennsylvania Exemption Number.

• Once approved, these exempt organizations receive a Sales Tax Exemption Number that starts with the digits "75" or "76" which must be included on form REV-1220 when making purchases.

• Manufacturing exemptions apply to machinery, equipment, parts, and supplies used directly in manufacturing operations.

• Agricultural exemptions apply to equipment, machinery, and supplies used directly in farming operations.

• Exemption certificates can be used as single-purchase certificates or as blanket certificates for multiple purchases of similar items from the same vendor.

• Vendors must maintain exemption certificates for at least 4 years after the date of the purchase.

• Direct Pay Permit holders must provide their Direct Pay Permit number on the exemption certificate.

• Mining operation exemptions apply to equipment, machinery, and supplies used directly in mining activities.