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 a list of active Cigarette and Other Tobacco Product (OTP) licenses that have been issued to businesses selling tobacco products in Pennsylvania, as maintained by the Department of Revenue (DOR).

The list is refreshed daily. Newly approved licenses will be added and cancelled or licenses that expire without renewal will be removed. The business addresses are provided by the Licensee and should be the physical location of the business.
Tobacco licenses must be conspicuously displayed at the business location. A portion of the license number has been masked, to reduce fraud.

If you suspect someone is selling cigarettes or tobacco products without a license, or selling untaxed cigarettes or tobacco products, you can report the suspected tax fraud to the department at https://www.revenue.pa.gov/ContactUs/Pages/Report-Suspected-Tax-Fraud.aspx. You can submit tips anonymously, but documentation and supporting evidence are helpful to investigations.

This dataset contains Pennsylvania Lottery summary data for total ticket sales, prizes paid and retailer commissions, by county, for the State Fiscal year beginning 7/1/2010 and adding in each year as it becomes available. This information, with the exception of sales by county, is also available on the Pennsylvania Lottery’s Official Website.
More information about Sales, Profits, and Economic & Benefits Impact Reports: Pennsylvania Lottery Annual Sales & Benefit Reports.
PA Department of Revenue website: https://www.palottery.state.pa.us (or https://www.palottery.com).

Story explaining the information in the Governor’s Executive Budget and provides key Program Measures for the Department of Revenue

The information included in this dataset is for the Governor’s Executive Budget and provides key Program Measures by Agency or Office.

Revenue and Lottery Regional Offices locations which are public facing.