REV-72: Pennsylvania Sales Tax Exemption

Form PA REV-72 is the application for charitable organizations to gain an exemption from paying Pennsylvania sales and use tax. If approved, your organization will receive a sales tax exemption number which is good for 5 years.

How it Works

1

Contact us to order.

2

We prepare and file your PA Form REV-72.

3

Receive your determination and sales tax exemption number in 2-4 weeks.

Harbor Compliance made it incredibly easy to register for my business taxes. I got my EIN and Pennsylvania tax ID same day! I would definitely recommend Harbor to any small business owner.

DaveAtticus Pet Design Studio

Does Your Organization Qualify?

If your organization meets the following guidelines, we believe it is worth applying for sales tax exemption with the Pennsylvania Department of Revenue.

1.) Charitable Organizations Only

PA REV-72 is intended for charitable, religious, nonprofit, volunteer fire, and volunteer ambulance organizations.

2.) Not for personal gain

The governing document of your organization must state (or we can help you amend it to state) “[The organization prohibits] the use of any surplus funds for private inurement to any person in the event of a sale or dissolution of the institution.”

3.) Purchases are for use of the organization

Purchases are meant to be used by your organization. Office supplies, food and drink, fundraising supplies, utilities, and furniture are all great examples of appropriate purchases your organization may consume tax-free.

Frequently Asked Questions

What is Pennsylvania Sales Tax?

The Pennsylvania sales tax rate is 6% on taxable goods and services. Purchases made in or for use in Allegheny County are subject to an additional 1% local sales tax. Purchases made in or for use in Philadelphia are subject to an additional 2% local sales tax.

What is Pennsylvania Use Tax?

Pennsylvania use tax is the self-regulated version of sales tax. When the seller does not appropriately charge your organization for sales tax, you are responsible for calculating and remitting to the government the sales tax due. This can happen when your organization purchases over the internet, through toll-free numbers, from mail order catalogs, and from out-of-state locations. The Pennsylvania use tax rules are the same as the sales tax rules - the same definition of taxable items and the same tax rates apply. Your Certificate of Sales Tax Exemption will also avoid these tax obligations.

How do I use my Pennsylvania sales tax exemption?

When making purchases, vendors will ask for your sales tax exemption number and signature on Pennsylvania Exemption Certificate (PA REV-1220) and/or Exempt Organization Declaration of Sales Tax Exemption (PA REV-1715).