This dataset contains the list of sales tax licenses, exemption and wholesaler certificates as maintained by the Department of Revenue (DOR) that are active. For the purposes of this dataset, active status indicates vendors that currently have filing requirements with DOR, as well as valid exemption and wholesaler certificates.
This list is intended to be refreshed monthly, removing the licenses that are cancelled or expire without renewal, and adding new licenses once they are approved. The addresses provided are supposed to be the physical location where the taxable sales happen or taxable service provided. The DOR generally does not validate the location address, so there may be misspelled items.
Sales, use and hotel occupancy tax licenses must be prominently displayed at the place of business, at each location, photocopies are acceptable. This list also contains exempt organizations that have a current valid exemption number issued by the Department. Exemption numbers must be provided on exemption certificates when purchasing items or services that would be otherwise taxable.
For the taxpayer’s convenience, the Department of Revenue allows taxpayers to either report each location’s sales under a unique license number, or consolidate the entire entity’s sales under a single license number. For that reason, you may see some large chains appear to have only one license, where others have multiple licenses. Similarly, you will find licenses/certificates with out of state addresses provided by the applicant.
In order to reduce fraud, a portion of the license number / exemption certificate number was masked. If you suspect someone is selling taxable items, providing a taxable service or otherwise not remitting sales tax, use this link to Report Tax Fraud. Tips can be left anonymously, but supporting documentation is helpful.
More information about licenses & certificates: PA Code, Article II Sales & Use Tax.
PA Department of Revenue website: https://www.revenue.pa.gov.
Common questions:
• Why are there out of state/out of country licenses? We allow taxpayers to photocopy licenses, so taxpayers could keep the original license where their records are kept, and post a copy in each PA location. Another reason would be mail order or delivery-based companies. These companies do not maintain a PA address, but could ship to PA or travel into PA to deliver their taxable product or perform their taxable service.
• Does this list contain every volunteer fire company in PA? Only if the volunteer fire company applied for an exemption certificate to purchase items without paying sales tax. An exempt entity that does not hold an exemption certificate could pay the sales tax on the purchase, then file a petition for refund on the tax paid.
• What is a “transient vendor”? In general, someone who temporarily brings taxable items into PA for retail sale, but does not maintain a location. For a more detailed definition, see the PA Code link above.
• What is a “wholesaler certificate”? A wholesale certificate allows sales of otherwise taxable items at the wholesale level; they are not permitted to sell anything at retail. The tax will be collected when the item is sold at retail. Wholesaler certificates are issued primarily to manufacturers and distributors.

This dataset contains the list of tobacco products tax licenses as maintained by the Department of Revenue (DOR) that are currently active. For the purposes of this dataset, active status indicates dealers authorized to handle tobacco products subject to Pennsylvania tax.
This list is intended to be refreshed monthly, removing the licenses that are cancelled or expire without renewal, and adding new licenses once they are approved. The addresses provided are supposed to be the physical location where the taxable sales happen or taxable service provided. The DOR generally does not validate the location address, so there may be misspelled items.
Tobacco products licenses must be conspicuously displayed at the location issued.
In order to reduce fraud, a portion of the license number was masked. If you suspect someone is selling unstamped cigarettes, or selling tobacco products without a license in Pennsylvania, use this link to Report Tax Fraud. Tips can be left anonymously, but supporting documentation is helpful.
More information about the tobacco products tax: PA Code, Article III Cigarette and Beverage Taxes.
PA Department of Revenue website: https://www.revenue.pa.gov.
Common questions:
• Why are there out of state/out of country licenses? Tobacco products tax requires licensing at all levels before shipping to PA wholesalers and retailers. Some stampers, manufacturers or wholesalers maintain product outside PA and ship to PA retailers or wholesalers. The license should be the location the product is stored.
• What is “Other Tobacco Products” (OTP)? The cigarette tax law was amended in 2016 to include electronic cigarettes and related liquid (commonly referred to as vaping), roll-your-own tobacco (loose tobacco that can be used to make cigarettes), snuff, pipe tobacco, and other tobacco products used for chewing, ingesting or smoking. More information is available from Revenue’s web site.
• Does this list contain every tobacco product retailer? It should. In order to sell product legally in PA, a retailer must be licensed. There could be pending licenses at the time of publication – if you have a concern, use the Report Fraud link above.
More Questions and Answers:
https://revenue-pa.custhelp.com/app/ans