Select this item if the business will engage in retail sales or lease of taxable, tangible personal property or services on a regular basis and/or make taxable sales to the ultimate consumer.
For more information review the PA REV-717. This will require the Sales, Use, & Hotel Occupancy Tax License.

Select this item if the business will physically conduct sales in Pennsylvania and does not maintain a permanent location in Pennsylvania. Only for Out of State Sole-Proprietor and Partnership Legal Forms that do not have any PA locations. (Example: PA flea market, antique, coin, car, or stamp show). This will require the Transient Vendor Certificate.

Select this item if the business has registered with the PA Liquor Control Board for a Direct Wine Shipper license and has been assigned a Liquor Identification number.

Select this item if the business has a Consumer Fireworks Facility License issued by the PA Department of Agriculture.

(BUSINESS USE TAX is an excise tax imposed on property used in Pennsylvania on which sales tax has not been paid.) Select this item for businesses who only report use tax. If the business will engage in retail sales of taxable, tangible personal property or services a Sales Retail License is required.

Select this item if the business will solely sell tangible personal property for resale, i.e. the business will make or purchase items to resell them to a retailer ONLY. This will require the Wholesaler Certificate. If the business will engage in any retail sales of taxable, tangible personal property or services, a Sales, use and hotel occupancy License is required.

Select this item if the business will rent any form of lodging (rooms, hotels, motels, apartments, houses) to a person for periods of less than 30 days.

Anyone who rents out their property to provide lodging for less than 30 days to the same person must collect and remit the PA hotel occupancy tax to the Dept of Revenue.

Short-term rentals using home-sharing or third-party brokers (Booking Agents) are included (Example: Airbnb, VRBO). This will require the Sales, Use, & Hotel Occupancy tax license.

Select this item if the business will withhold PA personal income tax on non-PA resident personal income tax compensation, business income, or lease payments.

For more information review the PA REV-415. This will require Employer Withholding.

Select this item if the business will manufacture (OTP), store, distribute and/or sell cigarettes or other tobacco products. (Example: smokeless tobacco, pipe tobacco, roll-your-own tobacco, e-cigarettes, liquids or any other substance that goes into e-cigarettes). This will require the Tobacco Products License and Sales, Use, & Hotel Occupancy Tax License.

Select this item if the business will provide motor vehicles for rent. This will require the Public Transportation Assistance Taxes & Fees license, the Sales, Use, & Hotel Occupancy Tax License and Vehicle Rental Tax account.

Select this item if the business will provide motor vehicles for rent. This will require the Public Transportation Assistance Taxes & Fees license and the Sales, Use, & Hotel Occupancy Tax License.

Select this item if the business will provide motor vehicles for lease. This will require the Public Transportation Assistance Taxes & Fees license and the Sales, Use, & Hotel Occupancy Tax License.

Select this item if the business will sell new tires in PA for highway use. This will require the Public Transportation Assistance Taxes & Fees license and the Sales, Use, & Hotel Occupancy Tax license

Select this item if the business will engage in the renting, leasing, or granting permission to any person to use space at shows or other venue for the display or sale of tangible personal property or services (Example: PA flea market, antique, coin, car, or stamp show). This will require the Promoter's License.