Sales, Use & Hotel Occupancy Tax Licenses and Certificates Current Revenue

data.pa.gov | Last Updated 11 Apr 2018

This dataset contains the list of sales tax licenses, exemption and wholesaler certificates as maintained by the Department of Revenue (DOR) that are active. For the purposes of this dataset, active status indicates vendors that currently have filing requirements with DOR, as well as valid exemption and wholesaler certificates. This list is intended to be refreshed monthly, removing the licenses that are cancelled or expire without renewal, and adding new licenses once they are approved. The addresses provided are supposed to be the physical location where the taxable sales happen or taxable service provided. The DOR generally does not validate the location address, so there may be misspelled items. Sales, use and hotel occupancy tax licenses must be prominently displayed at the place of business, at each location, photocopies are acceptable. This list also contains exempt organizations that have a current valid exemption number issued by the Department. Exemption numbers must be provided on exemption certificates when purchasing items or services that would be otherwise taxable. For the taxpayer’s convenience, the Department of Revenue allows taxpayers to either report each location’s sales under a unique license number, or consolidate the entire entity’s sales under a single license number. For that reason, you may see some large chains appear to have only one license, where others have multiple licenses. Similarly, you will find licenses/certificates with out of state addresses provided by the applicant. In order to reduce fraud, a portion of the license number / exemption certificate number was masked. If you suspect someone is selling taxable items, providing a taxable service or otherwise not remitting sales tax, use this link to Report Tax Fraud. Tips can be left anonymously, but supporting documentation is helpful. More information about licenses & certificates: PA Code, Article II Sales & Use Tax. PA Department of Revenue website: https://www.revenue.pa.gov. Common questions: • Why are there out of state/out of country licenses? We allow taxpayers to photocopy licenses, so taxpayers could keep the original license where their records are kept, and post a copy in each PA location. Another reason would be mail order or delivery-based companies. These companies do not maintain a PA address, but could ship to PA or travel into PA to deliver their taxable product or perform their taxable service. • Does this list contain every volunteer fire company in PA? Only if the volunteer fire company applied for an exemption certificate to purchase items without paying sales tax. An exempt entity that does not hold an exemption certificate could pay the sales tax on the purchase, then file a petition for refund on the tax paid. • What is a “transient vendor”? In general, someone who temporarily brings taxable items into PA for retail sale, but does not maintain a location. For a more detailed definition, see the PA Code link above. • What is a “wholesaler certificate”? A wholesale certificate allows sales of otherwise taxable items at the wholesale level; they are not permitted to sell anything at retail. The tax will be collected when the item is sold at retail. Wholesaler certificates are issued primarily to manufacturers and distributors.

Tags: dor, license, certificate, revenue, exemption, sales tax, hotel occupancy

This dataset has the following 9 columns:

Column NameAPI Column NameData TypeDescriptionSample Values
CountycountytextCounty of the location where the license/certificate will be used as provided on the application.
Legal Namelegal_nametextLegal Name of the entity or individual registering as provided on the application
Trade Nametrade_nametextTrade Name of the location where the license/certificate will be used as provided on the application
Postal Codepostal_codetextPostal Code of the location where the license/certificate will be used as provided on the application
CountrycountrytextCountry of the location where the license/certificate will be used as provided on the application
Account NumberaccounttextAccount number used to track the sales tax purchases or number of the certificate provided by the Department of Revenue (DOR). Account numbers are eight (8) digits in length. Accounts starting with 00 through 74 or 80 through 99 are sales tax licenses broken down into types in the column License or Certificate type. Accounts starting with 75 are exemption certificates, also broken down in the License or Certificate type column. Accounts starting with 76 are school district exemption certificates. 2 Number suppression to protect the Account number.
License Typelicense_typetextLicense or Certificate type that was requested on the application. Sales tax licenses can be broken into Retail, Wholesale, Transient Vendor or Promoters. Exemption certificates can be broken down into Volunteer Fire companies, Religious organizations, Charitable organizations, Non-Profit educational organizations, Relief associations, Veterans organizations, School Districts or Miscellaneous.
Expiration Dateexpiration_datecalendar_dateExpiration date of the license or certificate. Most licenses or certificates must be renewed every 5 years, but some are permanent, indicated by the date 12/31/9999. Transient vendor licenses expire January 31 of the year following the year initially applied, then renewed every year afterwards.
Address with Lat/Longlocation_1locationStreet address of the location where the license/certificate will be used as provided on the application • City of the location where the license/certificate will be used as provided on the application • State of the location where the license/certificate will be used as provided on the application Created the LAT/LONG during import