sales for resale and residential heating fuels such as oil, electricity,
gas, coal and firewood. Taxable purchases are exempt
from sales tax when paid for with food stamps.
Sales and use tax exemptions are allowed for purchases or use
by the U.S. government; the Commonwealth of Pennsylvania
and its political subdivisions; ambassadors, ministers and consular
officers of foreign governments; volunteer firemen’s organizations;
and certain charitable, religious and nonprofit
educational institutions. There are also exemptions for certain
business activities related to manufacturing, processing, farming,
dairying, agriculture, mining and public utilities.