18. Sales, Use and Hotel Occupancy Tax License, Public Transportation Assistance Tax License, Vehicle Rental Tax, Transient Vendor Certificate or Promoter License.

 

Part 1 – Sales, Use and Hotel Occupancy Tax, Public Transportation Assistance Tax or Vehicle Rental Tax

Complete part 1 to apply for a Sales and Use Tax License and/or a Public Transportation Assistance Tax License which will authorize the business entity to:

  • Collect State and Local Sales Tax on taxable sales made within PA. Local Sales and Use Tax is collected in those counties where required by statute.
  • Remit State and Local Use Tax incurred on property or services used within Pennsylvania where no Sales Tax has been paid to a vendor.
  • Collect taxes and fees on leases of motor vehicles, sales of new tires and rentals of motor vehicles.

Part 2 - Transient Vendor Certificate

The certificate will authorize the business entity to collect and remit Sales Tax on taxable sales made in PA.

A Transient Vendor Certificate is needed if the business entity is a non-Pennsylvania resident who:

  • Brings into PA, by automobile, truck or other means of transportation, or purchases in PA, tangible personal property that is subject to Sales Tax, or comes into PA to perform services that are subject to Sales Tax.
  • Offers or intends to offer tangible personal property for retail sales in PA.
  • Does not maintain an established office, distribution house, sales house, warehouse, service business entity or residence where business is conducted in PA.

The term "transient vendor" does not include a business entity that:

  • Delivers tangible personal property solicited or placed by mail or telephone order.

A Show is any event that involves the display or exhibition of any tangible personal property or services for sale. It may include, but is not limited to, a flea market, antique show, coin show, stamp show, comic book show, hobby show, automobile show, fair, or any similar show, if held regularly or temporarily, where more than one vendor displays for sale or sells tangible personal property or services subject to Sales Tax.

The Transient Vendor Certificate is renewable on a yearly basis beginning February 1 of each year.

Part 3 - Promoter License

A Promoter is a person or business entity who either directly or indirectly rents, leases, or otherwise operates or grants permission to any person to use space at a show for the display for sales or for the sale of tangible personal property or service subject to tax.

The Promoter's License is renewable on a yearly basis beginning February 1 of each year.

This application must be completed and returned to the Department of Revenue at least 30 days prior to the opening of the first show.