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Pennsylvania Sales Tax Information

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Drexel University is a non-profit educational institution exempt from Pennsylvania sales tax. However, the exemption to which we are entitled, only applies to the purchase of tangible personal property or services that are either used in an activity which bears a reasonable relationship to the purpose for which we exist (i.e. instruction, research or healthcare) or which is a material or supply used in the routine maintenance or repair of real estate used in an activity which bears a reasonable relationship to the purpose for which we exist. All other purchases made by Drexel University are considered taxable.

Examples of Purchases exempt from PA sales tax

A.) Material or supplies used in routine maintenance or repair of real estate

Paint
Paint Brushes
Light Bulbs
Cement for repointing
Expendable mops or brushes
Floor wax
Carpet shampoos
Replacement window panes
Roofing tar
Patch asphalt

B.) Building machinery and equipment

Air conditioning equipment
Electrical equipment
Plumbing equipment
Communications equipment (voice, video, data, sound, master clock and noise abatement)
Fire equipment
Security and detection alarms
Control systems (including energy management, traffic, parking lot and building access)
Medical systems (including diagnosis, treatment equipment, medical gas, nurse call and doctor paging systems)
Laboratory systems
Cathodic protection systems
Furniture
Cabinetry
Kitchen equipment
Boilers
Chillers
Air cleaners
Humidifiers fans
Switchgear
Pumps
Telephones
Speakers
Horns
Motion detectors
Dampers
Actuators
Grills
Registers
Traffic signals
Sensors
Card access devices
Guard-rails
Medial devices
Floor troughs and grates
Laundry equipment

C.) Utility services

Fuel oil
Petroleum products used in connection with exempt activities
Steam
Gas
Electricity
Telephone service

Examples of taxable Purchases

A.) Materials, supplies and equipment used and installed in the construction, reconstruction, remodeling, repair or maintenance of real estate which become a permanent part of the structure

Drywall
Studs
Furnace
Bricks or building blocks
Light fixtures
Wall to wall carpeting
Windows
Conduit
Wire
Cable
Pipes
Fittings
Pipe supports and hangars
Guardrail posts
Valves
Underground tanks
Receptacle boxes
Junction boxes
Insulation
Ductwork and coverings

B.) Tools and equipment used for routine maintenance

Hammers
Saws
Lawn mowers
Snow blowers
Floor polishers
Small tools (screwdrivers, wrenches, pliers, etc)
Corded or cordless drills
Shovels, spades
Off road vehicles (golf carts & ATVs)

We are also not exempt from the hotel occupancy tax on charges for occupancy of hotels, motels and similar establishments.

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