Pennsylvania resale certificate and sales tax for resellers
A summary of what the sources listed on this page say about Pennsylvania: its permit and resale certificate, buying inventory for resale, and refunds of sales tax paid on inventory. General information only.
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Last reviewed
Every fact on this page comes from the sources listed below, as they read on the review date. Where a source did not say something, we leave it out. Sources can change after that date.
Pennsylvania quick facts
What the sources listed below say. Rules change, and how they apply depends on the facts of each case.
- State base sales tax rate
- 6.00%[7]
- Resale certificate
- Form REV-1220 (Pennsylvania Exemption Certificate)[7]
- Certificate expiry (as listed)
- No expiry listed in the source[7]
- Cost of the permit
- No fee to submit the application (per the PA Business Hub)[4]
- Online application offered
- Yes[4]
- Where to apply
- State application page[4]
- Certificate form
- State certificate form[2]
Keep each purchase receipt linked to the items it covers. Get the app
What the state says about its permit and resale certificate
The state calls the registration associated with buying for resale and collecting tax a Sales, Use, and Hotel Occupancy Tax License (PA Sales Tax License).[34] The state says the cost is: No fee to submit the application (per the PA Business Hub).[4] The state says it offers an online application.[4] State application page.[4]
The resale certificate the state lists is Form REV-1220 (Pennsylvania Exemption Certificate). The source cited lists no expiry.[7] The state's certificate form asks for a permit or registration number.[2] State certificate form.[2]
What the state says about buying inventory for resale
Multistate certificates
- The state says it accepts the Multistate Tax Commission uniform certificate.[6]
Out-of-state buyers
A buyer without a Pennsylvania license ID explains on the form why a number is not required, and the MTC chart note says the same.[26]
Other points the sources mention
- REV-1220 is either a unit certificate (one transaction) or a blanket certificate. The seller holds it within 60 days of the sale and keeps it at least four years, and it is not sent to the Department of Revenue.[2]
- Pennsylvania says Sales, Use, and Hotel Occupancy licenses are renewed automatically every five years if there are no outstanding filing obligations or tax liabilities.[3]
- The PA Business Hub says that a seller selling only through a third-party website that collects sales tax, such as eBay, Etsy or Amazon, is not required to get a sales tax license. It says selling directly at events such as tradeshows, fairs or festivals does need one.[4]
- The Business Hub says everyday ordinary wearing apparel is not subject to sales tax, but items such as backpacks, jewelry and formal wear are.[5]
What the state says about refunds of sales tax paid on inventory
Some states let a purchaser request a refund of sales tax paid on items bought for resale, and some direct the request to the seller. Whether and how that applies depends on the facts of each purchase. This section reports what the sources say for Pennsylvania. This page could not confirm whether a purchaser who paid sales tax to a seller can file directly. The state tax agency can say.[7]
- Who files, per the state
- Not confirmed on this page[7]
- Refund form named by the state
- Board of Appeals petition, filed through the Online Petition Center[7]
- How the state says to submit
- Petition filed with the Board of Appeals through the Online Petition Center[7]
- Time limit the state describes
- Generally 3 years[7]
The Department says a petition must be filed with the Board of Appeals to request a refund. The Retailer's Information Guide (REV-717) says a taxpayer generally has three years from the date of payment to petition for a refund.[7]
Illustration: the Pennsylvania state base rate applied to an amount you enter
Enter an amount to see an illustration.
Illustration only. It applies the 6.00% state base rate to the amount entered, and assumes that amount is before tax. It leaves out local taxes, exemptions and every other rule, which can change the result. It is an estimate for illustration, not a tax calculation or a prediction of any amount owed, deductible or refundable.
Not tax advice. Last reviewed . Confirm with the state agency or a qualified tax professional. Report an error
Keep each purchase receipt linked to the items it covers
Strooply is an app for eBay resellers that identifies items from photos, shows live comps and sold-price estimates, drafts eBay listings for your review, and tracks costs and profit.
Receipt scanning, on Pro and Team plans, links each purchase receipt to the items it covers, with the tax shown on the receipt. It can misread prices, dates or line items.
Strooply is record-keeping software. It does not prepare or file tax returns, refund claims, or other filings, it is not a tax preparer, and its figures are estimates to check against your own records.
A free plan is available.
Common questions and what the sources say
Do I need a sales tax license to sell on eBay in Pennsylvania?
The PA Business Hub says that a seller selling only through a third-party website that collects sales tax on its behalf, such as eBay, Etsy or Amazon, is not required to obtain a sales tax license. Where it is unclear whether a platform collects tax, the Hub says to contact the platform directly.[4]
How do I get a resale certificate in Pennsylvania?
Pennsylvania's steps are getting a sales tax license through an online business tax registration in myPATH, then completing the Pennsylvania Exemption Certificate (REV-1220), choosing the resale reason, entering the license ID and giving it to the seller. The Business Hub says there is no fee to submit the application.[24]
Does a Pennsylvania exemption certificate expire?
REV-1220 is marked either as a unit certificate for one transaction or a blanket certificate for multiple transactions. The form instructions have the seller keep it at least four years. The Department says the license itself is renewed automatically every five years if there are no outstanding filings or tax liabilities.[23]
Can I use my Pennsylvania resale certificate in another state?
The MTC certificate lists Pennsylvania as a state that accepts it for resale, and its note says the buyer enters the eight-digit Pennsylvania license number or explains why the buyer is not licensed.[6]
Not tax advice. Last reviewed . Confirm with the state agency or a qualified tax professional. Report an error
Where these facts come from
Each number in square brackets on this page matches an entry below. Check a source itself for its current wording.
- PA Department of Revenue: Sales, Use and Hotel Occupancy Tax, www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax
- PA Department of Revenue: REV-1220 Pennsylvania Exemption Certificate, www.pa.gov/content/dam/copapwp-pagov/en/revenue/documents/formsandpublications/formsforbusinesses/sut/documents/rev-1220.pdf
- PA Department of Revenue: REV-717 Retailer's Information Guide, www.pa.gov/content/dam/copapwp-pagov/en/revenue/documents/formsandpublications/formsforbusinesses/sut/documents/rev-717.pdf
- PA Business Hub: eCommerce, Online Retail, hub.business.pa.gov/Home/HelpCenterDetail/eCommerceorOnlineRetailorGraphicDesign
- PA Business Hub: Clothing Stores and Boutiques, hub.business.pa.gov/Home/HelpCenterDetail/ClothingStoresandBoutiques
- Multistate Tax Commission: Uniform Sales and Use Tax Resale Certificate (state chart and notes), www.mtc.gov/wp-content/uploads/2023/01/Unif-Resale-Cert-revised-10-14-22.pdf
- Pennsylvania Dept. of Revenue, rates, certificate and refund information, www.pa.gov/agencies/revenue/get-assistance/tax-appeals