Sales, Use and International Tax Activity Update - May 2010

Putting on the Ritz in PA? Here’s an Exemption…

A Pennsylvania sales and use tax regulation that addresses the taxability of clothing has been amended to conform to corresponding statutory provisions. The definition of clothing has been revised to mirror the statutory definition, and the definition of wearing apparel has been deleted.

The amended regulation also adds language clarifying that the exemption for repairing, altering, mending, fitting, dyeing, laundering, dry cleaning, or cleaning clothing does not apply when these services are performed on accessories, ornamental wear, formal day or evening apparel, fur articles, sporting goods, or sporting clothing.

The full regulation can be viewed on the Pennsylvania Tax Code Web site.

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