Form REV-1220: Pennsylvania Exemption Certificate

Taxes: state and local sales and use tax, state 6% and local 1% hotel occupancy tax, public transportation assistance taxes and fees (PTA), vehicle rental tax (VRT) and additional local, city, county hotel tax *.

Check one: PENNSYLVANIA TAX UNIT EXEMPTION CERTIFICATE (USE FOR ONE TRANSACTION) or PENNSYLVANIA TAX BLANKET EXEMPTION CERTIFICATE (USE FOR MULTIPLE TRANSACTIONS).

Enter the name and address of the business from which you are purchasing in the Name of Seller, Vendor or Lessor box.

Enter the Name of Seller, Vendor or Lessor, with Street, City, State and ZIP Code.⁠^[2]

Property and services purchased or leased using this certificate are exempt from tax because: select the appropriate paragraph from the EXEMPTION REASONS on the back of this form, check the corresponding block and insert the information requested.

3.) Property and/or services will be resold or rented in the ordinary course of purchaser's business. 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.

3. Property will be resold under License ID. 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.

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.

Step 5 : Enter your information as the purchaser and sign the form.

Enter the Name of Purchaser or Lessee, Signature, EIN and Date, with Street, City, State and ZIP Code.⁠^[2]

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.

IMPORTANT: DO NOT RETURN THIS FORM TO THE PA DEPARTMENT OF REVENUE.

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.

1.) Property and/or services will be used directly and predominately by purchaser in performing purchaser's operation of: A. Manufacturing B. Mining C. Dairying D. Processing E. Farming F. Shipbuilding G. Timbering.

2.) Purchaser is a/an: Instrumentality of the commonwealth (to include public schools and state universities). Political subdivision of the commonwealth (includes townships and boroughs). Municipal authority created under the Municipality Authorities Acts. Electric cooperative corporations created under the Electric Cooperative Law of 1990. 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). Credit unions organized under Federal Credit Union Act or Commonwealth Credit Union Act. U.S. government, its agencies and instrumentalities.

Purchaser is a/an: 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. 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). Charter Schools and Community Colleges.

Permanent Exemptions beginning with the two numbers 75: Religious Organization, Nonprofit Educational Institution, Charitable Organization, Volunteer Fire Company and Relief Association. 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 shall have a sales tax exemption certificate number assigned by the PA Department of Revenue.

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 (checked October 21, 2026). These organizations are assigned an exemption number, beginning with the two digits 75 (example: 75000000).

Special Exemptions: Direct Pay Permit Holder and Individual Holding Diplomatic ID. Keystone Opportunity Zone (beginning with two digit 72 account number) and Tourist Promotion Agency.

For additional local, city, county hotel tax *: 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.

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. Enter the PA Public Utility Commission PUC Number and/or U.S. Department of Transportation MC/MX.

5. Exempt wrapping supplies: vendor/seller purchasing wrapping supplies and nonreturnable containers used to wrap property which is sold to others. If purchaser does not have a PA Sales Tax License ID, include a statement under Number 8 explaining why a number is not required.

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. Canned computer software licenses that are billed to a PA address but used outside of PA. Enter the total number of software licenses purchased for invoice # and the total number of users accessing and using the software outside PA. 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 (Explain in detail. Attach a separate sheet of paper if more space is required).

REV-1220 is the PENNSYLVANIA EXEMPTION CERTIFICATE. This form cannot be used to obtain a Sales Tax License ID, PTA License ID or Exempt Status.

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 FORM MV-1, Application for Certificate of Title (first-time registrations), or FORM MV-4ST, Vehicle Sales and Use Tax Return/Application for Registration (other registrations).