PA Sales & Use Tax


The Pennsylvania Sales, Use and Hotel Occupancy Tax applies to many businesses throughout the Commonwealth. The sales and use tax is imposed on the retail sale, consumption, rental or use of tangible personal property in Pennsylvania, as well as certain services.

Individuals and businesses must also pay a use tax on taxable purchases of tangible personal property or specified services used or consumed in Pennsylvania when no sales tax is paid to the vendor. In general, a use tax is due on out-of-state purchases. The hotel occupancy tax applies to room rental charges for periods of less than 30 days by the same person.

At Daley Zucker, our attorneys understand the laws and regulations that apply to the Pennsylvania Sales and Use Tax. We represent businesses against which the Commonwealth has assessed or seeks to assess the tax, as well as interest and penalties. We also represent taxpayers in Pennsylvania Sales and Use Tax litigation, including claims for refunds and reassessments of state and local sales and use tax.

Kathleen Carey Daley, one of the founding partners of Daley Zucker, now retired, was a former member of the Pennsylvania Department of Revenue Board of Appeals. Her sister, Patricia Carey Zucker, now represents taxpayers seeking refunds of overpaid or erroneously paid tax. When you need an attorney to assist you in a sales and use tax matter, we’re always here to help.

Our law offices are conveniently located in Harrisburg, Lemoyne and Carlisle, PA to serve you.


At Daley Zucker we're here to assist you in every area of your business including:


Our Business Law Attorneys

Patricia Carey Zucker
Steven P. Miner
Vicky Ann Trimmer
Melissa L. Van Eck
Rosemarie Gavin-Casner