Impuesto sobre Ventas para Contratistas en Pennsylvania 2026: Mano de Obra, Materiales, Reglas

Impuesto sobre ventas para contratistas en Pennsylvania 2026. ¿La mano de obra está gravada? ¿Los materiales? Reglas reales del departamento de ingresos estatal.

Pennsylvania Contractor Sales Tax 2026

Impuesto sobre ventas para contratistas en Pennsylvania 2026. ¿La mano de obra está gravada? ¿Los materiales? Reglas reales del departamento de ingresos estatal.

Pennsylvania sales tax rate for contractors

  • Combined rate: 6% + 1-2% local (Philly 8%, Allegheny 7%)
  • Construction labor taxable: NO - real property labor is exempt
  • Tax authority: Pennsylvania Department of Revenue

How Pennsylvania treats contractor labor

Real property labor exempt. Repair labor on TPP taxable. Philadelphia and Allegheny County have local additions.

Pennsylvania-specific rules

No statewide GC license for new construction. HIC registration required for home improvement work. Repair labor on tangible personal property taxable.

Pennsylvania mechanics lien rights

Beyond sales tax, Pennsylvania contractor billing must respect the mechanics lien deadline of 6 months from last work. Preliminary notice: Notice of Furnishing required within 45 days for projects over $1.5M.

Pennsylvania contractor licensing

Pennsylvania Attorney General (Home Improvement Contractor Registration); no statewide license for new construction - required for licensed work. $50 HIC registration. Board: https://www.attorneygeneral.gov.

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Pennsylvania contractor resources by trade