Form Rev-958 Ep - Use Tax Voluntary Compliance Program Page 2

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Examples of Tangible Personal Property Subject to Sales and Use Tax
Many common business purchases are subject to use tax. Use tax follows the same rules for sales tax and therefore does
not apply to items directly and predominantly used in tax-exempt business activities.
The following examples of tangible personal property are generally subject to tax. This list is illustrative only and is not
meant to be all-inclusive. If you have questions about the taxability of an item, please refer to the Retailers’ Information
Guide (REV-717) for additional information.
Computers
Furniture
• Desktops
• Desks
• Laptops
• Chairs
• Printers
• Tables
• Scanners
• Lamps
• Cables
• Cords
• Canned software & maintenance agreements
• Televisions
• Monitors
• CD/DVD players
• Other peripheral equipment
Administrative Supplies
Office Equipment
• Checks
• Photocopiers
• Photocopies
• Fax machines
• Paper
• Calculators
• Envelopes
• File cabinets
• Folders
• Humidifiers & dehumidifiers
• Schedule books
• Video equipment
• Staplers
• Air purifiers
• Tape, tape dispensers
• Telephone systems
Cleaning Supplies
Printed Matter
• Mops & brooms
• Desk calendars
• Sponges
• Business cards
• Buckets
• Manuals, training books
• Cleansers
• Directories
• Paper towels
• Posters
• Disposable gloves
Examples of Services Subject to Sales and Use Tax:
• Building cleaning & maintenance services
• Employment agency services
• Lawn care services
• Lobbying services
• Disinfecting or pest control services
• Credit reporting services
• Help supply services
• Adjustment and collection services
• Secretarial and editing services
• Telecommunications services
• Premium cable services
• Self storage services
Bureau of Enforcement Planning, Analysis & Discovery l PO Box 280437 l Hbg PA 17128 l 717.214.7287 l
REV-958 EP (04-11)

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