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Common mistakes
Filling out the Pennsylvania Exemption Certificate form, REV-1220, can be a straightforward process if you pay attention to the details. However, many individuals make common mistakes that can lead to delays or complications. Here are ten mistakes to avoid when completing this form.
One frequent error is failing to select the correct type of exemption certificate. The form offers two options: the Pennsylvania Tax Unit Exemption Certificate for a single transaction and the Pennsylvania Tax Blanket Exemption Certificate for multiple transactions. Choosing the wrong one can invalidate your claim.
Another common mistake is not providing complete information. Each section of the form must be filled out thoroughly. Omitting details such as the seller's name, address, or the reason for the exemption can lead to rejection. Always double-check that all fields are completed before submitting.
Many people also overlook the importance of signatures. The form requires the purchaser or lessee to sign it. Without a signature, the certificate is not valid. Ensure that the signature is placed in the designated area after printing the form.
Additionally, some individuals fail to include the correct Account ID when necessary. If you are claiming an exemption for resale, you must provide your PA Sales Tax Account ID. If you don’t have one, a statement explaining why is required. This oversight can lead to complications in processing your exemption.
Another mistake is using the form for the wrong purpose. This certificate cannot be used to obtain a Sales Tax Account ID or for vehicle registration exemptions. Misusing the form can result in penalties and delays.
People often forget to review the exemption reasons listed on the form. Each reason has specific criteria that must be met. Selecting an exemption without understanding the requirements can lead to an invalid claim.
Some individuals neglect to retain a copy of the completed form for their records. The seller or lessor is required to keep the certificate for at least four years. Not retaining a copy can create issues if the transaction is questioned later.
Another common oversight involves not checking for false information. Providing knowingly false information on the form can lead to fines and imprisonment. It’s crucial to ensure that all information is accurate and truthful.
Many people also fail to read the instructions on the reverse side of the form carefully. These instructions contain vital information regarding the proper completion and acceptance of the certificate. Ignoring them can lead to mistakes that could have been easily avoided.
Finally, some individuals mistakenly return the form to the PA Department of Revenue. This form should not be sent to the department; it is meant for the seller or lessor. Ensuring that the form is handled correctly will help avoid unnecessary complications.
By being mindful of these common mistakes, you can ensure a smoother experience when filling out the Pennsylvania Exemption Certificate. Taking the time to review each section and follow the guidelines can save you from potential headaches down the line.
Dos and Don'ts
When filling out the Pennsylvania Exemption Certificate (REV-1220), it is important to follow certain guidelines to ensure that the form is completed correctly. Here are four things you should do and four things you should avoid:
- Do ensure all information is accurate. Double-check the seller's and purchaser's details, including names, addresses, and tax identification numbers.
- Do select the correct exemption reason. Carefully read the options provided and choose the one that accurately reflects the purpose of the exemption.
- Do sign and date the form. Make sure the purchaser or lessee signs the certificate after printing it out, as an unsigned form is invalid.
- Do keep a copy for your records. Retain a copy of the completed certificate for at least four years, as required by law.
- Don't use the form for vehicle registration exemptions. This form is not applicable for claiming exemptions related to vehicle registrations; specific forms must be used instead.
- Don't provide false information. Misleading or incorrect information can lead to penalties, including fines and imprisonment.
- Don't forget to check the expiration date. Ensure that the certificate is completed and in the seller's possession within 60 days from the date of sale or lease.
- Don't return the form to the PA Department of Revenue. This certificate is meant for the seller's records and should not be submitted to the tax authority.
Fill out Common Documents
Verify Pennsylvania Medical License - Disclosure of your social security number is mandatory for processing.
Does Pennsylvania Have a State Income Tax - Carry over credits from your previous year's tax return to Line 14.
Obtaining a clear understanding of the New York Trailer Bill of Sale is essential for anyone involved in a trailer transaction. This valuable document serves to formally transfer ownership and includes vital information such as the buyer's and seller's identities, a detailed description of the trailer, and the final sale price. For those looking for a convenient way to access this important form, the PDF Document Service provides a helpful resource that ensures all parties are adequately protected during the sale process.
Magisterial District Court - Attorneys must complete this form to provide the court with their contact information and identification details.
Similar forms
The Pennsylvania Exemption Certificate (REV-1220) shares similarities with the IRS Form W-9, which is used to provide taxpayer identification information. Both documents require the individual or entity to provide their name, address, and taxpayer identification number, whether it be a Social Security Number or Employer Identification Number. The purpose of the W-9 is to certify that the taxpayer is not subject to backup withholding, while the Pennsylvania Exemption Certificate certifies the purchaser's eligibility for tax exemption on specific transactions. Both forms serve to ensure compliance with tax regulations and facilitate proper documentation for tax-related purposes.
Another document that resembles the Pennsylvania Exemption Certificate is the IRS Form 4506-T, Request for Transcript of Tax Return. This form allows individuals to request a transcript of their tax returns from the IRS. Similar to the Pennsylvania form, it requires personal information such as name, address, and Social Security Number. Both documents are essential for verifying tax status, whether for personal records or for obtaining necessary information for tax exemptions and other financial transactions.
The State of New York's ST-120, Resale Certificate, is also comparable to the Pennsylvania Exemption Certificate. This form allows businesses to purchase goods without paying sales tax if those goods are intended for resale. Both forms require the purchaser to indicate their tax-exempt status and provide identification numbers. They are designed to streamline the purchasing process for businesses, ensuring that tax is only paid on final sales to consumers rather than on intermediate purchases.
Similarly, the Massachusetts Sales Tax Exempt Certificate serves a parallel purpose. This document allows eligible organizations to make tax-exempt purchases within the state. Like the Pennsylvania form, it requires the purchaser to provide identifying information and specify the reason for the exemption. Both documents help to facilitate transactions for organizations that qualify for tax exemptions, ensuring compliance with state tax laws.
The Ohio Residential Lease Agreement form is essential for establishing a clear understanding between landlords and tenants in Ohio, and it ensures that both parties are aware of their rights and obligations throughout the rental period. By utilizing this legal document, landlords and tenants can avoid potential disputes and misunderstandings, fostering a smoother rental experience. For further details on this vital agreement, consider visiting https://topformsonline.com/ohio-residential-lease-agreement/.
The California Resale Certificate (BOE-230) also aligns with the Pennsylvania Exemption Certificate. It allows businesses to buy items for resale without paying sales tax upfront. Both forms require the purchaser to provide their business details and tax identification numbers. The purpose is to prevent double taxation on goods that will ultimately be sold to consumers, thereby supporting fair business practices.
Another similar document is the Texas Sales and Use Tax Resale Certificate. This certificate permits businesses to purchase items tax-free if they intend to resell them. Both the Texas and Pennsylvania forms require detailed information about the purchaser and the nature of the transaction. They serve to uphold the integrity of tax systems by ensuring that tax is only applied at the final point of sale to consumers.
The Florida Sales Tax Exemption Certificate is also akin to the Pennsylvania Exemption Certificate. This document allows qualifying entities to make purchases without paying sales tax. Both forms require the purchaser to provide identifying information and the basis for their exemption. They are essential tools for businesses and organizations that operate under tax-exempt status, ensuring compliance with state tax regulations.
Additionally, the Illinois ST-2 Exemption Certificate is comparable to the Pennsylvania form. This certificate allows eligible purchasers to buy goods without paying sales tax. Both documents require the purchaser to provide their name, address, and exemption reason. They help facilitate tax-exempt transactions while ensuring that sellers have the necessary documentation to support these exemptions.
Lastly, the New Jersey ST-4 Sales Tax Exempt Certificate shares similarities with the Pennsylvania Exemption Certificate. This form is used by exempt organizations to make purchases without incurring sales tax. Both forms require the purchaser to provide identifying information and the reason for the exemption. They serve to streamline the purchasing process for eligible entities, ensuring compliance with state tax laws while minimizing administrative burdens.
Guidelines on How to Fill Out Pa
Filling out the Pennsylvania Exemption Certificate (REV-1220) is a straightforward process. This form is essential for individuals or organizations claiming tax exemptions on specific purchases. Following these steps will ensure accurate completion and compliance with state requirements.
- Obtain the Pennsylvania Exemption Certificate form (REV-1220).
- Clearly print or type your information in the designated fields.
- Choose between the Pennsylvania Tax Unit Exemption Certificate for a single transaction or the Pennsylvania Tax Blanket Exemption Certificate for multiple transactions.
- Enter the name, street address, city, state, and ZIP code of the seller, vendor, or lessor.
- Select the reason for exemption from the options provided and check the corresponding box.
- If applicable, provide the purchaser's Sales Tax Account ID or include a statement explaining why it is not required.
- Fill in the name of the purchaser or lessee and provide their signature.
- Enter the Employer Identification Number (EIN) and date.
- Ensure all information is complete and accurate before submitting the form.
- Retain a copy of the completed form for your records, as it must be kept for at least four years.
Form Preview Example
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PENNSYLVANIA EXEMPTION
CERTIFICATE
STATE AND LOCAL SALES AND USE TAX
STATE 6% AND LOCAL 1% HOTEL OCCUPANCY TAX
PUBLIC TRANSPORTATION ASSISTANCE TAXES AND FEES (PTA)
VEHICLE RENTAL TAX (VRT)
ADDITIONAL LOCAL, CITY, COUNTY HOTEL TAX *
This form cannot be used to obtain a Sales Tax Account ID, PTA Account ID or Exempt Status.
(Please Print or Type)
Read Instructions
On Reverse Carefully
THIS FORM MAY BE PHOTOCOPIED – VOID UNLESS COMPLETE INFORMATION IS SUPPLIED
CHECK ONE: 
PENNSYLVANIA TAX UNIT EXEMPTION CERTIFICATE (USE FOR ONE TRANSACTION) 
PENNSYLVANIA TAX BLANKET EXEMPTION CERTIFICATE (USE FOR MULTIPLE TRANSACTIONS)
Name of Seller, Vendor or Lessor
Street
City
State
ZIP Code
NOTE: Do not use this form for claiming an exemption on the registration of a vehicle. To claim an exemption from tax for a motor vehi- cle, trailer,
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Property and services purchased or leased using this certificate are exempt from tax because: (Select the appropriate paragraph from the back of this form, check the corresponding block below and insert information requested).
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Property or services will be used directly and predominately by purchaser in performing purchaser's operation of: |
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Purchaser is a/an: |
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Property will be resold under Account ID |
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(If purchaser does not have a PA Sales Tax Account ID, include a |
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statement under Number 8 explaining why |
a number is not required). |
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Purchaser is a/an: |
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holding Sales Tax Exemption Number |
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Property or services will be used directly and predominately by purchaser performing a public utility service. |
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PA Public Utility Commission PUC Number |
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and/or |
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U.S. Department of Transportation MC/MX |
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Exempt wrapping supplies, Account ID |
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(If purchaser does not have a PA Sales Tax Account ID, include |
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a statement under Number 8 explaining |
why a number is not required). |
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Canned computer software purchased by a financial institution subject to the Bank and Trust Company Shares Tax (Article VII) or the Mutual Thrift |
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Institutions Tax (Article XV). |
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Other |
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(Explain in detail. Additional space on reverse side). |
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I am authorized to execute this certificate and claim this exemption. Misuse of this certificate by seller, lessor, buyer, lessee or their representative is punishable by fine and imprisonment.
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Please sign after printing. |
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1.ACCEPTANCE AND VALIDITY:
For this certificate to be valid, the seller/lessor shall exercise good faith in accepting this certificate, which includes: (1) the certificate shall be completed properly; (2) the certificate shall be in the seller/lessor's possession within 60 days from the date of sale/lease;
(3) the certificate does not contain information which is knowingly false; and (4) the property or service is consistent with the exemp- tion to which the customer is entitled. For more information, refer to Exemption Certificates, Title 61 PA Code §32.2. An invalid certifi- cate may subject the seller/lessor to the tax.
2.REPRODUCTION OF FORM:
This form may be reproduced but shall contain the same information as appears on this form.
3.RETENTION:
The seller or lessor must retain this certificate for at least four years from the date of the exempt sale to which the certificate applies.
IMPORTANT: DO NOT RETURN THIS FORM TO THE PA DEPARTMENT OF REVENUE.
4.NONPROFIT EXEMPT ORGANIZATIONS:
This form may be used in conjunction with form
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GENERAL INSTRUCTIONS
Those purchasers set forth below may use this form in connection with the claim for exemption for the following taxes:
a.State and local sales and use tax;
b.PTA rental fee or tax on leases of motor vehicles;
c.Hotel occupancy tax (state 6%, Philadelphia 1%, Allegheny 1%) if referenced with the symbol (●);
d.PTA fee on the purchase of tires if referenced with the symbol (+);
e.Vehicle rental tax (VRT).
EXEMPTION REASONS
1.) Property and/or services will be used directly and predominately by purchaser in performing purchaser's operation of:
A. Manufacturing |
B. Mining |
C. Dairying |
D. Processing |
E. Farming |
F. Shipbuilding |
G. Timbering |
This exemption is not valid for property or services used in: (a) constructing, repairing or remodeling of real property, other than real property used directly in exempt operations; or (b) maintenance, managerial, administrative, supervisory, sales, delivery, warehousing or other nonoperational activities. This exemp- tion is not valid for vehicles that are required to be registered under the Vehicle Code, as well as supplies and repair parts for such vehicles, the PTA tire fee, and certain taxable services.
2.) Purchaser is a/an:
+A. Instrumentality of the commonwealth (to include public schools and state universities).
+B. Political subdivision of the commonwealth (includes townships and boroughs).
+l C. Municipal authority created under the Municipality Authorities Acts.
+l D. Electric cooperative corporations created under the Electric Cooperative Law of 1990.
l E. Cooperative agricultural associations required to pay corporate net income tax under the Cooperative Agricultural Association Corporate Net Income Tax Act (exemption not valid for registered vehicles).
+l F. Credit unions organized under Federal Credit Union Act or Commonwealth Credit Union Act.
+l G. U.S. government, its agencies and instrumentalities.
l H. Federal employee on official business (exemption limited to hotel occupancy tax only. A copy of orders or statement from supervisor must be attached to this certificate).
I.School bus operator (This exemption certificate is limited to the purchase of parts, repairs or maintenance services upon vehicles licensed as school buses by the PA Department of Transportation).
J.Charter Schools and Community Colleges.
3.) Property and/or services will be resold or rented in the ordinary course of purchaser's business. If purchaser does not have a PA Sales Tax Account ID (8 digit number assigned by the department), complete Number 8 explaining why such number is not required. This exemption is valid for property or services to be resold: (1) in original form; or (2) as an ingredient or component of other property.
4.) Renewable Entities beginning |
Permanent Exemptions beginning with |
Special Exemptions: |
with “75”: |
the two numbers “75”: |
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A. Religious Organization |
D. Volunteer Fire Company |
F. Direct Pay Permit Holder |
B. Nonprofit Educational Institution |
E. Relief Association |
G, Individual Holding Diplomatic ID |
C. Charitable Organization |
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H. Keystone Opportunity Zone |
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(beginning with two digit 72 account number) |
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I. Tourist Promotion Agency |
Exemptions for exempt organizations are limited to purchases of tangible personal property or services for use and not for sale. Exempt organizations
5.) Property or services will be used directly and predominately by purchaser in the production, delivery or rendition of public utility services as defined by the PA Utility Code.
This exemption is not valid for property or services used for the following: (1) construction, improvement, repair or maintenance of real property, other than real property used directly in rendering the public utility services; or (2) managerial, administrative, supervisor, sales or other nonoperational activities; or (3) vehi- cles, as well as supplies and repair parts for such vehicles, unless the predominant use is for providing a common carrier service; or (4) tools and equipment used but not installed in maintenance of facilities or direct use equipment. Tools and equipment used to repair "direct use" property are exempt from tax.
6.) Vendor/seller purchasing wrapping supplies and nonreturnable containers used to wrap property which is sold to others.
7.) Canned computer software or services to canned computer software directly utilized in conducting the business of banking purchased by a financial institution subject to the Bank and Trust Company Shares Tax (Article VII) or the Mutual Thrift Institutions Tax (Article XV).
8.) Other (Attach a separate sheet of paper if more space is required).
*Employees or representatives of the Commonwealth traveling on Commonwealth duty are exempt from any taxes on hotel stays or room rentals imposed by local governments that are in addition to the 6% state tax and the 1% Philadelphia and Allegheny County hotel occupancy tax.
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Form Information
| Fact Name | Description |
|---|---|
| Form Title | Pennsylvania Exemption Certificate for State and Local Sales and Use Tax |
| Governing Law | Title 61 PA Code §32.2 governs the use and acceptance of this exemption certificate. |
| Types of Exemptions | This form covers exemptions for sales and use tax, hotel occupancy tax, and vehicle rental tax. |
| Validity Requirements | For validity, the seller must accept the certificate in good faith and retain it for four years. |
| Nonprofit Use | Nonprofit organizations can use this form in conjunction with REV-1715 for purchases over $200. |
| Prohibition on Vehicle Registration | This form cannot be used to claim an exemption for vehicle registration; specific forms are required instead. |