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PA

Pennsylvania Manufacturing Sales and Use Tax Exemption

Pennsylvania exempts qualifying manufacturing machinery, equipment, parts, foundations, and supplies used directly in manufacturing or processing from sales and use tax.

About this program

Visit the program website for full details.

Eligibility

Eligible purchasers are manufacturers and processors buying machinery, equipment, parts, foundations, or qualifying supplies used directly and predominantly in manufacturing or processing under Pennsylvania sales and use tax rules.

Requirements

  • Purchase items used directly and predominantly in manufacturing or processing.
  • Document that the use qualifies under Pennsylvania manufacturing exemption rules.
  • Provide a properly completed Pennsylvania exemption certificate to the seller.