[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-seo-301603-105":3,"detail-sidebar-cat-1-en-105":72,"doc-detail-301603-en":118},{"code":4,"msg":5,"data":6},0,"ok",{"site_id":7,"language":8,"slug":9,"title":10,"keywords":11,"description":12,"schema_data":13,"social_meta":65,"head_meta":67,"extra_data":69,"updated_unix":71},105,"en","pa-sales-tax-exemption-info-policy-form-instructions","PA Sales Tax Exemption Info - Policy & Form Instructions","","Policy explaining Pennsylvania sales tax treatment for auction purchases, detailing when PA State Sales Tax must be charged based on possession, pickup location, and whether a valid PA Sales Tax Exemption Form (rev-1220) and PA Sales Tax Exempt Number are on file. Covers requirements for purchasers, reseller handling, and signature completeness, plus notes that titled vehicles are generally not subject to PA sales tax under this policy. Includes where to obtain the form and general instructions.",{"@graph":14,"@context":64},[15,34,55],{"@type":16,"itemListElement":17},"BreadcrumbList",[18,23,27,31],{"item":19,"name":20,"@type":21,"position":22},"https://docshare.wps.com","Home","ListItem",1,{"item":24,"name":25,"@type":21,"position":26},"https://docshare.wps.com/template/","Template",2,{"item":28,"name":29,"@type":21,"position":30},"https://docshare.wps.com/template/forms/","Forms",3,{"item":32,"name":10,"@type":21,"position":33},"https://docshare.wps.com/template/pa-sales-tax-exemption-info-policy-form-instructions/301603/",4,{"url":32,"name":10,"@type":35,"image":36,"author":41,"headline":10,"publisher":44,"fileFormat":47,"inLanguage":8,"description":12,"dateModified":48,"datePublished":49,"encodingFormat":47,"isAccessibleForFree":50,"interactionStatistic":51},"DigitalDocument",{"url":37,"@type":38,"width":39,"height":40},"https://docshare.wps.com/thumbnails/pa-sales-tax-exemption-info-policy-form-instructions/301603.png","ImageObject",442,249,{"name":42,"@type":43},"Blaney","Person",{"url":19,"name":45,"@type":46},"DocShare","Organization","application/pdf","2026-09-22","2026-09-19",true,{"@type":52,"interactionType":53,"userInteractionCount":26},"InteractionCounter",{"@type":54},"ViewAction",{"@type":56,"mainEntity":57},"FAQPage",[58],{"name":59,"@type":60,"acceptedAnswer":61},"Does this exemption apply to titled vehicles?","Question",{"text":62,"@type":63},"No. The policy states that PA Sales Tax is not charged on titled vehicles, so the form is not necessary if purchasing only title vehicles.","Answer","https://schema.org",{"og:url":32,"og:type":66,"og:title":10,"og:site_name":45,"og:description":12},"article",{"robots":68,"canonical":32},"index,follow",{"doc_id":70,"site_id":7},301603,1790080052,{"code":4,"msg":73,"data":74},"success",[75,80,85,90,95,100,104,109,114],{"id":76,"doc_module":22,"doc_module_name":25,"category_name":77,"show_sort_weight":78,"slug":79},11,"Presentations",90,"presentations",{"id":81,"doc_module":22,"doc_module_name":25,"category_name":82,"show_sort_weight":83,"slug":84},12,"Resumes",80,"resumes",{"id":86,"doc_module":22,"doc_module_name":25,"category_name":87,"show_sort_weight":88,"slug":89},14,"Invoices",70,"invoices",{"id":91,"doc_module":22,"doc_module_name":25,"category_name":92,"show_sort_weight":93,"slug":94},15,"Posters",60,"posters",{"id":96,"doc_module":22,"doc_module_name":25,"category_name":97,"show_sort_weight":98,"slug":99},16,"Social Media",50,"social-media",{"id":101,"doc_module":22,"doc_module_name":25,"category_name":29,"show_sort_weight":102,"slug":103},17,40,"forms",{"id":105,"doc_module":22,"doc_module_name":25,"category_name":106,"show_sort_weight":107,"slug":108},18,"Letters",30,"letters",{"id":110,"doc_module":22,"doc_module_name":25,"category_name":111,"show_sort_weight":112,"slug":113},21,"Paper Templates",5,"papers-templates",{"id":115,"doc_module":22,"doc_module_name":25,"category_name":116,"show_sort_weight":4,"slug":117},158,"General","general-158",{"code":4,"msg":73,"data":119},{"doc_id":70,"user_id":120,"nickname":42,"user_avatar":121,"doc_module":22,"category_id":101,"category_name":29,"doc_title":10,"doc_description":12,"doc_content":122,"file_id":123,"file_url":124,"file_type":125,"file_size":126,"view_count":26,"is_deleted":4,"is_public":22,"is_downloadable":22,"audit_status":22,"page_count":30,"language":127,"language_code":8,"site_id":7,"html_lang":8,"table_of_contents":128,"faqs":129,"seo_title":130,"seo_description":12,"update_tm":131,"read_time":22},1236954677761,"https://us-avatar.wpscdn.com/davatar_994ba38a5ba835b3df7d355c54d3ed8d","# PA SALES TAX EXEMPTION INFO\n\nUnless we have on file for you an accurate,updated,completed PA Sales Tax Exemption Form(rev-1220),we willcharge you PA State Sales Tax on all taxable items purchased at our auction.  \nSales tax is a point of possession tax,and if an item is purchased and picked up in PA(no matterwhat state or country you live or work in),we must charge you 6%PA State Sales Tax.If theitem is located in another state and picked up there (possible in a virtual auction),we do not needto charge the 6%PA State Sales Tax.  \nIf you are located outside of PA:For anyone to be exempt from paying PA State Sales Tax,youMUST have a PA Sales Tax Exempt Form and your own PA Sales Tax Exempt Number,Taxexemptions from other states or countries are not honored in PA.Ifyou are a reseller outside ofPA,you must complete the form and check and complete lines 3 and 8.  \nIf you have any questions about this policy,please contact the PA Sales Tax Department at717.787.1064 option 2.  \nNote on Titled Items:We do not charge PA Sales Tax on Titled Vehicles,so this form is notnecessary ifyou are purchasing only title vehicles.  \n# PA Sales Tax Exemption Form is Invalid Without the Following Information:\n\nName of Seller/Vendor:Hess Auctioneers,LLC,P.O.Box 10,Marietta,PA17547  \n\\#1-8:One of these MUST be checked.and appropriate PA SALES TAX EXEMPTIONNUMBER MUST be clearly printed.  \nName of Purchaser:Your company name,full name,EIN,Date,and Full Address MUST beprinted clearly readable.  \n# Signature:FORM IS INVALID WITHOUT SIGNATURE\n\nIf any part of the form is missing or unreadable,this form is invalid and PA Sales Taxwill be charged.  \n# Where to find a PA Sales Tax Exemption Form (rev-1220):\n\nwww.HessAuctioneers.com-Bidder Links menu on left-Click FORMS FOR BIDDERS or thePA State page:  \nhttps://www.revenue.pa.gov/FormsandPublications/FormsforBusinesses/SUT/Documents/rev-1220.pdf  \nRev.05/21  \n# GENERAL INSTRUCTIONS\n\nThose purchasers set forth below may use this form in connection with the claim for exemplion for the following taxes:  \na.Stale and local sales and use tax;  \nb.PTA rental fee or tax on leases of motor vehicles;  \nc.Hotel occupancy tax (state 6%,Philadelphia 1%,Alegheny 1%)if referenced with the symbol(·);  \nd.PTA fee on the purchase of tires if referenced with the symbol(+);  \ne.Vehicle rental tax (VRT).  \n# EXEMPTION REASONS\n\n## 1.)Property andlor services wl be used directly and predominately by purchaser in perfoming purchasers operation of\n\nA.ManufacluringB.MiningC.DalryingD.ProcessingE.FarmingF.ShipbuildingG.Timbering  \nThis exemplion is not valid for proparty or services used in:a)construcing,repairing or remodeling of real property,ofher than real property used direcly Inexempt operations;or (b)malntenance,managerial,administrative,supervisory,sales,delvery,warehousing or olher nonoperational actvities.This exemp-tion is not vali for vehicles that are equired to be registered under the Vehicle Code,as wel as suppies and repair parts for such vehices,the PTAtire fee,and certain faxable servilces.  \n## 2.)Purchaser is alan:\n\n+A.lnstrumentality of the commonweall (to include public schools and state universilies).  \n+  B.Polilical subdivision of the commonwealth (includes townships and boroughs).  \n+C.Municipal authoriy created under the Municipality Authorifes Acts  \n+●D.Eleclric cooperative corporations created under the Electric Cooperative Law of 1990.  \n● E.Cooperative agricuitural associations equíred to pay corporate net income tax under the Cooperative Agricuflural Association Corporate NetIncome TaxAct (exempion nof valid for registered vehlciles).  \n+●F.Credit unions organized under Federal Credit Union Act or Commonwealth Credit Union Act  \n+●G.U.S.govemment,ts agencies ard instumentaltes.  \n●H.Federal employee on oficial business (exemplion limited to hotel occupancy tax only.A copy of orders or statement from supervisor must beattached to this certificate).  \n1.School bus operator (This exemption cerficate is f","cbCaijBEdfurMG7e","https://ap.wps.com/l/cbCaijBEdfurMG7e","pdf",458137,"English","# PA SALES TAX EXEMPTION INFO\n## PA Sales Tax Exemption Form requirements\n## Where to find the PA Sales Tax Exemption Form (rev-1220)\n# GENERAL INSTRUCTIONS\n# EXEMPTION REASONS\n## 1.) Property and/or services used directly and predominantly\n## 2.) Purchaser is an entity of the commonwealth or related organization\n## 3.) Property and/or services will be resold or rented in the ordinary course of business\n## 4.) Renewable Entities beginning with two numbers \"75\"\n## 1.) Tourist Promotion Agency\n## Exemption limits for exempt organizations","[{\"question\":\"Does this exemption apply to titled vehicles?\",\"answer\":\"No. The policy states that PA Sales Tax is not charged on titled vehicles, so the form is not necessary if purchasing only title vehicles.\"}]","PA Sales Tax Exemption Info - Policy & Form Instructions | PDF",1789783959]