A Pennsylvania resale certificate is a completed Pennsylvania Exemption Certificate, Form REV-1220, that a buyer gives a seller to support an eligible tax-exempt purchase. For resale claims, the buyer generally needs a Pennsylvania sales tax license or wholesaler certificate and must use the goods or services in the ordinary course of business for resale—not for the buyer’s own use.
Register through myPATH with the Pennsylvania Department of Revenue if your business needs a sales tax license or wholesaler certificate. Pennsylvania also differs from many states because most clothing is exempt from sales tax and local sales tax applies in only two jurisdictions, rather than statewide. The state is not a home-rule state for local sales tax administration. Check current Department of Revenue guidance for the treatment of a particular product, transaction, or delivery location.
Understand Pennsylvania resale and exemption certificates
REV-1220 is Pennsylvania’s exemption certificate for specified taxes, including state and local sales and use tax. A resale claim applies to property or services that the purchaser will resell or rent in the ordinary course of business. The form also covers other exemption types, but each claim must fit the exemption selected and its requirements.
A resale certificate is not a general-purpose way to avoid tax on business purchases. Inventory intended for resale may qualify; equipment, supplies, or other items the business uses or consumes generally do not qualify under the resale exemption. If a purchase has both resale and business-use components, do not claim the entire purchase as resale without confirming the correct treatment.
Get the Pennsylvania sales tax licenses you need
Register online through myPATH, the Pennsylvania Department of Revenue’s system for business tax registration. A business making taxable retail sales in Pennsylvania generally needs a Sales, Use and Hotel Occupancy Tax License so it can collect and remit tax when required. The Department also offers a Wholesale Certificate for a business that is solely engaged in selling property or services for resale.
The Department distinguishes the two credentials: a sales tax license supports retail collection and remittance as well as eligible resale purchases, while a wholesaler certificate supports resale exemptions for a qualifying wholesale-only business. A business that makes retail sales should apply for the sales tax license rather than treating itself as wholesale-only. Registration choices depend on actual business activity; confirm the appropriate account type in myPATH or with the Department before applying.
Complete Pennsylvania Form REV-1220 correctly
Use the current REV-1220 and its instructions. Select the tax covered by the claim, such as state and local sales and use tax, and indicate whether the certificate is for one transaction or a blanket exemption. Enter the seller’s name and address, then select the exemption type that matches the purchase. For a resale claim, select the resale option and provide the required Pennsylvania sales tax license or wholesaler certificate account ID.
Complete the purchaser information and sign and date the form. If you do not have the account ID the form requests, follow the form’s instructions to explain why a number is not required; do not enter an invented number or select an exemption that does not apply. A properly completed certificate must support the actual transaction, and the seller must receive it within the period specified in the current form instructions. Check the current form before relying on an older copy.
Confirm which purchases qualify for an exemption
Before claiming resale, ask what will happen to the item or service after purchase. The resale exemption is for property or services resold or rented in the ordinary course of the purchaser’s business, including property resold in its original form or as an ingredient or component of other property, as described on REV-1220. Purchases consumed by the business do not qualify merely because the business is registered for sales tax.
Pennsylvania exempts most clothing, but product details and exceptions can matter, and other categories may have their own rules. Do not use a resale certificate to claim an exemption that arises because an item is independently nontaxable; nor assume that every item sold online is taxable or exempt. For an uncertain product, service, bundled transaction, or mixed-use purchase, check the Department’s current tax guidance or ask us to review the facts.
Collect and deliver certificates to your suppliers
Give the completed REV-1220 to the seller or supplier for the transaction. The purchaser does not send the certificate to the Pennsylvania Department of Revenue. The seller keeps it as support for not charging tax and must be able to produce it for Department review.
Send the certificate promptly and make sure the supplier has the correct purchaser and seller details, exemption type, and account information. Pennsylvania’s form describes good-faith acceptance requirements, including proper completion and timely possession by the seller. Keep evidence of delivery and follow up if the supplier’s records do not show that the certificate was received.
Use blanket certificates for qualifying repeat purchases
REV-1220 allows the purchaser to identify a certificate as a blanket exemption for current and future transactions. This can be useful when the same supplier repeatedly sells the same kinds of goods or services to your business for a consistent qualifying purpose. The certificate must still accurately describe the exemption and the purchases it covers.
A blanket certificate does not turn personal-use, business-consumption, or otherwise ineligible purchases into resale purchases. Tell the supplier if the nature of your purchases changes, and provide an updated certificate when the existing information is no longer accurate. If you are unsure whether a recurring order pattern fits the exemption, confirm the treatment before using a blanket certificate.
Keep exemption certificates and supporting records
Pennsylvania’s REV-1220 instructions require the seller or lessor to retain the certificate for at least four years from the date of the exempt sale. Buyers should also keep copies of certificates they issue, along with purchase records that show what was bought and how it was intended to be used or resold. Organized records make it easier to explain the exemption if a supplier or the Department asks.
Keep the certificate with invoices, order details, resale documentation, and any correspondence that clarifies the transaction. Review certificates periodically for accurate business names, account IDs, addresses, and exemption claims. Retention duties can differ by record type or circumstance, so confirm the current Department requirements for your complete tax records.
Meet Pennsylvania sales tax filing and payment deadlines
Retailers with a Pennsylvania sales tax license must file returns and remit tax through an accepted method, including myPATH. The Department says returns are required even when no taxable transactions occurred in a reporting period. Your assigned filing frequency and due dates depend on the Department’s account instructions; use the current schedule shown in myPATH and Department notices rather than relying on a generic calendar.
A qualifying wholesaler that holds only a Wholesale Certificate and is solely engaged in transferring property or services for resale has no sales tax filing obligation, as described by the Department. If your business begins making retail sales or its activities otherwise change, revisit its registration and filing obligations promptly. Local tax treatment can depend on the delivery location, so verify the applicable tax for each Pennsylvania destination.
Get hands-on help managing certificates and compliance
Sales Tax Compliance USA is a done-for-you service staffed by people, not a software product. We can help ecommerce and cross-border sellers assess Pennsylvania registration needs, review REV-1220 claims, organize supplier certificates, and coordinate sales tax filing and payment compliance based on the business’s actual transactions.
We can also help investigate questions involving product taxability, resale versus business use, local delivery locations, and changing sales activity. The right answer depends on the facts and current Pennsylvania rules; we will check the position with you rather than assume an exemption applies. For an official determination or current state instructions, consult the Pennsylvania Department of Revenue.
Pennsylvania-specific comparison of common sales tax situations and the compliance action to consider.
| Situation | Pennsylvania treatment and action |
|---|---|
| Most clothing for everyday wear | Generally exempt; check the Department’s current guidance for the specific garment and any applicable exception. |
| Goods or services bought for ordinary-course resale | May qualify for resale exemption when the purchaser has the appropriate sales tax license or wholesaler certificate and provides a properly completed REV-1220. |
| Equipment, supplies, or goods consumed by the purchaser | Not eligible for the resale exemption merely because the purchaser is a registered business; check whether another specific exemption applies. |
| Local sales tax on a Pennsylvania delivery | Local sales tax applies in only two jurisdictions, not statewide; verify the delivery location and current Department guidance. |
| Retail seller with a Pennsylvania sales tax license | File returns and remit as required by the account, including returns for periods with no taxable transactions. |
| Business operating solely as a qualifying wholesaler | The Department says a holder of only a Wholesale Certificate has no sales tax filing obligation; reassess if retail sales begin. |
Frequently asked questions
What is a Pennsylvania resale certificate?
It is a properly completed Pennsylvania Exemption Certificate, Form REV-1220, that a purchaser gives a seller to support an eligible purchase for resale or rental in the ordinary course of business. A resale claim generally requires the purchaser’s Pennsylvania sales tax license or wholesaler certificate account ID, unless the form’s instructions allow an explanation for why an ID is not required. It does not cover purchases the business consumes.
How do I get a Pennsylvania sales tax license or wholesaler certificate?
Register through Pennsylvania’s myPATH system using the Pennsylvania Online Business Tax Registration. Apply for a sales tax license if your business makes retail sales requiring collection and remittance; a qualifying business solely selling to others for resale may apply for a Wholesale Certificate. The Department says a business cannot hold both credentials at the same time, so choose based on actual activity and confirm the correct registration with the Department if your business model is mixed.
How do I complete Pennsylvania Form REV-1220?
Use the current form, select the relevant tax and unit or blanket certificate option, identify the seller, and select the exemption that actually applies. For resale, enter the required sales tax license or wholesaler certificate account ID, complete the purchaser details, and sign and date the form. If you lack an ID, follow the form’s instructions for explaining why it is not required, and give the completed certificate to the seller.
Can I use REV-1220 as a blanket exemption certificate?
Yes. REV-1220 provides a blanket exemption option for qualifying current and future transactions. Use it only for purchases that continue to meet the stated exemption, and update or replace it if the facts or account information change.
Does Pennsylvania accept the Multistate Tax Commission resale certificate?
The Pennsylvania Department of Revenue’s instructions identify Pennsylvania Form REV-1220 as the exemption certificate for Pennsylvania claims. Do not assume another state’s or multistate form will satisfy Pennsylvania’s requirements; confirm acceptance with the Department or the supplier before relying on it.
Do I give the exemption certificate to the seller or send it to the state?
Give the completed REV-1220 to the seller or supplier. Do not send it to the Pennsylvania Department of Revenue; the seller retains it for its records and Department review.
How long must a Pennsylvania seller keep an exemption certificate?
The REV-1220 instructions require the seller or lessor to retain the certificate for at least four years from the date of the exempt sale. Keep it with transaction records so it can be produced if the Department reviews the sale.
Can a Pennsylvania exemption certificate be used for purchases that are not for resale?
Not under the resale claim. REV-1220 includes other exemption categories, but a non-resale purchase qualifies only if it independently meets the requirements of a different exemption selected on the form. Purchases the business uses or consumes are not made resale-exempt simply by holding a sales tax license or wholesaler certificate.
How we handle this for you
The mechanics in Pennsylvania are manageable on their own; the cost is the time it takes every single filing period, in every state you are registered in. We are a managed service: our team registers you with the Pennsylvania Department of Revenue, prepares and files your returns, and keeps you compliant period after period. You get one point of contact and one invoice — you do not get another dashboard to learn.
See our sales tax compliance services, check where you have obligations with the nexus calculator, or talk to us about Pennsylvania.
Official sources
- https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax
- https://www.pa.gov/content/dam/copapwp-pagov/en/revenue/documents/formsandpublications/formsforbusinesses/sut/documents/rev-1220.pdf
- https://hub.business.pa.gov/Home/HelpCenterDetail/CompletethePATaxExemptionCertificate
- https://hub.business.pa.gov/Home/HelpCenterDetail/ManufacturersProcessorsWholesalers
- https://hub.business.pa.gov/Home/HelpCenterDetail/eCommerceorOnlineRetailorGraphicDesign
- https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/tax-obligations-for-online-retailers
Reviewed by Paul le Roux, CA(SA). Sales Tax Compliance USA handles US sales tax registration, filing and remittance for cross-border and domestic ecommerce sellers as a fully managed service.
This page is general information for educational purposes and does not constitute legal or tax advice. Sales tax rules change and depend on your specific facts. Consult a qualified tax professional about your own position.