Who needs a sales tax permit in Pennsylvania?
Any business that conducts sales of goods and services directly to consumers will require a sales tax permit in Pennsylvania. The business does not need a physical location to require a seller’s permit.
For example, landscaping services are considered mobile businesses. Since they are selling services, they need to collect and remit sales taxes from their customers. The same applies to online businesses that sell goods to customers in Pennsylvania.
Furthermore, wholesale operations that sell goods and services to other businesses and consumers also need to register for a sales tax license and collect taxes for their consumer sales.
Is there a difference between a sales tax license and a wholesaler’s certificate?
A wholesaler’s certificate, also called a resale certificate or resale license, is not the same as a Pennsylvania sales tax license. Pennsylvania is one of a handful of states that treat these as separate certificates.
Your sales tax certificate allows you to sell goods and services directly to consumers and requires you to collect and remit sales taxes to the state. It also does not exempt you from paying sales taxes when buying goods or services from your suppliers and vendors.
To have tax-exempt status, you need to complete and submit a different application form for a wholesaler’s certificate. The state of Pennsylvania does charge a fee for the wholesaler’s certificate.