NOTE: The information below is based on available information from the State taxation authority. Please work with the hotel, merchant, or vendor to confirm the requirements of the specific State. Should the hotel, merchant, or vendor have any questions, they should reach out directly to the State for clarification.

Are Travel IBA (6th digit 1, 2, 3, 4) transactions sales tax exempt? Yes

Do I need a form? Yes a form is required.
The Pennsylvania Exemption Certificate is required for all purchases. Check box #2 and follow the instructions listed on the form. IBAs may have further documentation requirements to receive exemption from the hotel occupancy tax.

Who do I contact if I have questions?
Pennsylvania Department of Revenue

(717) 787-1064

*Updated 02/03/2022