How to Fill Out Pennsylvania Form REV-1220 (w/Examples) + FAQs

Pennsylvania Form REV-1220, the Pennsylvania Exemption Certificate, is the document a buyer hands to a seller to claim a sales, use, hotel occupancy, public transportation assistance (PTA), or vehicle rental tax exemption on a Pennsylvania purchase. The form is issued by the Pennsylvania Department of Revenue under the authority of the Tax Reform Code of 1971, and the seller — not the Department — keeps the completed certificate on file as proof that the sale was properly exempt.

The wrong checkbox, a missing exemption number, or a vague description of the property purchased can convert a tax-free sale into a taxable one during a sales-tax audit, leaving the seller liable for the tax, penalty, and interest. The Department of Revenue audits roughly 6,000 Pennsylvania businesses each year, and improperly completed exemption certificates are among the top three reasons for sales-tax assessments under 61 Pa. Code § 32.2.

In this guide, you will learn:

📄 What every box on the current REV-1220 AS+ (05-25) revision asks and how to answer it
🏷️ Which exemption reason to check for resale, manufacturing, farming, charitable, and government purchases
🧾 How to enter a PA Sales Tax License Number versus an Exempt Status Number (75-xxxxxxx)
🛡️ How to protect yourself from misuse penalties under 72 P.S. § 7268
🧠 Three real filing examples, the 10 mistakes that get certificates rejected, and 12 plain-English FAQs

What Form REV-1220 Is and Who Must File It

Pennsylvania Form REV-1220, Pennsylvania Exemption Certificate, is the single multipurpose certificate the Department of Revenue uses for sales tax (6%), use tax, hotel occupancy tax, public transportation assistance taxes and fees, and the passenger car rental tax. The current revision is the REV-1220 AS+ (05-25), and you should always confirm the revision date printed in the lower-left corner before handing the certificate to a seller. Older revisions (08-22 and earlier) remain valid if already on file but should not be used for new transactions in 2026.

The certificate is not filed with the Pennsylvania Department of Revenue. The buyer completes it, signs it, and gives it to the seller, who must keep it for at least four years under 61 Pa. Code § 34.2 in case of audit. The seller relies on that certificate to justify charging zero tax, so an incomplete or incorrect REV-1220 is functionally the same as no certificate at all.

The people who use REV-1220 fall into five broad groups: resellers (retailers, wholesalers, and dropshippers buying inventory for resale), manufacturers and processors claiming the predominant-use exemption on machinery and equipment, farmers and dairy operators buying production inputs, nonprofit and government entities holding a Pennsylvania exempt-status number, and out-of-state purchasers using the certificate for direct-pay or diplomatic purposes. Anyone who tries to use the form without legal grounds for an exemption commits a misdemeanor under 72 P.S. § 7268(b), punishable by fines up to $1,000 per offense plus the tax, penalty, and interest.

A common misconception is that holding a federal 501(c)(3) determination letter alone allows a Pennsylvania nonprofit to issue REV-1220. It does not. The nonprofit must first apply on Form REV-72 and receive a Pennsylvania Sales Tax Exempt Status letter and 75-number before the certificate is valid.

Before You Start: Documents and Information You Need

Walking up to REV-1220 without the right paperwork is the single most common reason a certificate gets bounced. The Department of Revenue and most large Pennsylvania vendors run a real-time check of the number you write on the form against the e-TIDES / myPATH database, so a missing or transposed digit is caught immediately. Gather every item below before you open the PDF.

Pennsylvania Sales, Use & Hotel Occupancy Tax License Number (8 digits) for resellers, obtained through the PA-100 enterprise registration on myPATH; without this number, the resale exemption on Line 7 is invalid and the seller must charge full 6% tax.
Pennsylvania Exempt Status Account Number (the 75-xxxxxxx number) for charitable, religious, educational, and volunteer fire organizations, issued only after Form REV-72 is approved; an IRS 501(c)(3) letter alone is not enough.
Federal Employer Identification Number (FEIN) for entities, or Social Security Number for sole proprietors, because the Department cross-checks this against PA-100 records and a mismatch triggers a manual review.
Legal name of the purchaser exactly as registered with the Department of Revenue, because a “doing business as” name without the legal name will fail validation in the Pennsylvania Exempt Organizations list (REV-1715).
Complete street address including suite or unit number; a P.O. Box alone is not accepted for the purchaser address block.
A specific description of the property or service being purchased, because vague entries like “supplies” or “equipment” are the leading cause of audit assessments under 61 Pa. Code § 32.3.
The exemption reason and statutory authority you intend to claim on Line 7, matched to the 18 lettered exemption reasons printed on Page 2 of the form.
An IRS determination letter or PA exempt status letter kept in your files (not attached to REV-1220) to back up the certificate during an audit.
The seller’s name and address for the top of the form, because a certificate without an identified seller is treated as defective.
Direct-pay permit number if you are using the form to claim the direct-payment-permit exemption available under 61 Pa. Code § 34.4.

Where to Get the Form and How to Access It

The official, current REV-1220 is the fillable PDF posted on the Pennsylvania Department of Revenue website at the REV-1220 form page. Do not download the certificate from third-party form mills, because those copies are often outdated, missing the PTA section, or stripped of the certification language required by 61 Pa. Code § 32.2(a)(2).

You can also request paper copies by calling the Department’s Forms Ordering Service at 1-800-362-2050, by visiting any Pennsylvania Revenue District Office, or by asking a participating vendor to give you their pre-printed copy. Many large suppliers such as Sysco, Grainger, and Home Depot Pro keep blanket REV-1220s on file electronically, and you can complete the form inside their vendor portals.

The Department also publishes an interactive version inside myPATH, Pennsylvania’s tax portal, where licensed sellers can validate purchaser numbers in real time. The certificate itself is filled out by the buyer, not the seller, so the buyer is responsible for printing, signing, and delivering it. Electronic signatures and PDF transmission are accepted under Act 69 of 1999, Pennsylvania’s Electronic Transactions Act, as long as the certification language and signature block remain intact.

A common misconception is that REV-1220 must be notarized. It does not. The signature alone, under penalty of perjury per the certification block at the bottom of Page 1, is sufficient.

Step-by-Step: How to Fill Out REV-1220 Line by Line

The current form is two pages. Page 1 holds the seller and purchaser information, the check-the-box exemption section, the property description, and the certification. Page 2 lists the 18 lettered exemption reasons and explanatory notes. Work top to bottom, do not skip fields, and use BLOCK CAPITAL LETTERS in black or blue ink (or fill the PDF directly).

Top-of-Form: Check the Box for the Type of Exemption

The header of Page 1 has four checkboxes: State or Local Sales and Use Tax, PTA Rental Fee or Tax on Leases of Motor Vehicles, Hotel Occupancy Tax, and Public Transportation Assistance Taxes and Fees (PTA). You must check the box that matches the tax being avoided on this transaction.

To answer, mark only the boxes that apply to this specific purchase. Marcus, a Pittsburgh restaurateur buying paper napkins for resale, checks only State or Local Sales and Use Tax. A traveler renting a car for a federal-government trip checks both State or Local Sales and Use Tax and PTA Rental Fee.

For example, Aisha, the purchasing agent for a 501(c)(3) homeless shelter buying a hotel block for outreach volunteers, checks Hotel Occupancy Tax in addition to State or Local Sales and Use Tax.

A nuance: if your purchase is a vehicle lease, you almost always need both the Sales/Use Tax box and the PTA box, because the 3% PTA fee is separate from the 6% sales tax under 72 P.S. § 9301.

The most common mistake is checking only State or Local Sales and Use Tax when leasing a vehicle, which leaves the PTA fee taxable and exposes the lessor to an assessment. The misconception here is that one checked box “covers” all Pennsylvania taxes — it does not, and each tax has its own statutory exemption test.

Section 1, Line 1: Property or Services Will Be Used Directly and Predominantly by Purchaser in Performing Purchaser’s Operation Of:

Line 1 is for buyers claiming an operational exemption — manufacturing, processing, mining, dairying, farming, public utility, or printing/publishing. You enter the specific exempt operation in the blank line beside the printed text.

To answer, write the exact category that matches your business and back it up with a NAICS code if you wish. Carlos, the owner of a stamping plant in Erie buying a CNC press, writes MANUFACTURING — NAICS 332119 on Line 1.

For example, Janet, who runs a 220-acre dairy in Lancaster County buying milking equipment, writes DAIRYING on Line 1, supported by 61 Pa. Code § 32.31.

A nuance: research and development qualifies under “manufacturing” only if the activity feeds directly into a production process — pure laboratory R&D without a production tie-in is taxable.

The most common mistake on Line 1 is writing the industry (e.g., “construction”) instead of the exempt operation. Construction contractors are generally the consumer of materials and cannot claim Line 1; they pay tax up front and may seek a refund only on the narrow Building Machinery and Equipment (BME) carve-out. The misconception is that any “industrial” purchase qualifies — only the predominant-use test under 61 Pa. Code § 32.32 governs.

Section 2, Line 2: Property or Services Will Be Resold or Rented in the Ordinary Course of Purchaser’s Business

Line 2 is the resale exemption — the most-used line on the form. Anyone holding a valid Pennsylvania Sales Tax License who is buying inventory for resale checks Line 2.

To answer, simply check the box. You do not need to list the items here, because Line 7 (Property Description) handles that. Marcus, the Pittsburgh restaurateur, checks Line 2 and enters his 8-digit license number in the dedicated field.

For example, Priya, an online reseller running a Shopify store from Bucks County, checks Line 2 and writes FOOD-SERVICE PAPER GOODS FOR RESALE in the description box on Line 7.

A nuance: drop-shippers shipping to a Pennsylvania consumer on behalf of an out-of-state retailer can use Line 2 only if the retailer holds a PA Sales Tax License; otherwise, the drop-shipper must collect tax on the wholesale price.

The most common mistake is using Line 2 for items the buyer will consume in the business — a restaurant cannot resale-exempt the cleaning chemicals it uses on its own floors, only the food and beverages it sells to diners. The misconception that “anything bought by a retailer is for resale” leads to the largest single category of sales-tax assessments in Pennsylvania.

Section 3, Line 3: Purchaser Is a/an: ___ Holding Exemption Number

Line 3 is for charitable, religious, educational, volunteer fire, ambulance, and rescue organizations holding a Pennsylvania Sales Tax Exempt Status number. You write the type of organization in the first blank and the 75-xxxxxxx number in the second.

To answer, enter the organization type exactly as it appears in your PA exempt status approval letter, then the eight-digit number that follows the 75- prefix. Aisha’s homeless shelter, recognized as a charitable institution, writes CHARITABLE INSTITUTION and 75-1234567.

For example, a parochial school in Allentown writes RELIGIOUS ORGANIZATION and its 75-number.

A nuance: the exempt-status number must be active. Numbers expire every five years and must be renewed using a new REV-72, and the seller can verify status against the REV-1715 published list.

The common mistake is writing the FEIN instead of the 75-number; the FEIN is not an exempt-status number, and a certificate using a FEIN here is invalid. The misconception is that 501(c)(3) status alone exempts purchases — Pennsylvania exempts only purchases of property and services used in the charitable mission, not items used in unrelated business activities.

Section 4, Line 4: Federal Government Exemption

Line 4 is checked when the purchaser is the United States government, an instrumentality of the U.S. government, or an enumerated federal entity. No number is required, because federal sovereign immunity is the legal basis under the Supremacy Clause and 61 Pa. Code § 32.22.

To answer, simply check the box and identify the agency in the description field. A GSA contracting officer buying conference supplies writes U.S. GENERAL SERVICES ADMINISTRATION in the property description and signs as an authorized federal official.

For example, the U.S. Postal Service buying mail-handling equipment uses Line 4.

A nuance: the exemption applies only when the federal government is the direct purchaser and pays directly. A federal employee paying with a personal card and seeking reimbursement is not exempt; only direct-bill or centrally billed GSA SmartPay accounts qualify.

The mistake of using Line 4 for personally reimbursed federal travel produces the bulk of denied federal exemption claims in Pennsylvania. The misconception that “federal” includes federally chartered private entities (e.g., national banks) is wrong — only true U.S. instrumentalities qualify.

Section 5, Line 5: Pennsylvania State or Local Government Exemption

Line 5 covers the Commonwealth of Pennsylvania, its political subdivisions (counties, cities, boroughs, townships, school districts, and authorities), and instrumentalities such as PennDOT and the Pennsylvania Turnpike Commission. The legal authority is 72 P.S. § 7204(12).

To answer, check the box and enter the political subdivision’s name in Line 7’s description block. The City of Philadelphia Streets Department buying salt for winter operations checks Line 5 and writes CITY OF PHILADELPHIA — STREETS DEPT.

For example, the Pittsburgh Public Schools district buying classroom computers uses Line 5.

A nuance: a private contractor working for a Pennsylvania government entity cannot use Line 5 on its own purchases of construction materials. The contractor pays tax and the materials are taxable to the contractor as the ultimate consumer under 61 Pa. Code § 31.12.

The mistake is “passing” a school district’s exemption to a contractor — that is a textbook misuse and triggers § 7268 penalties. The misconception is that 501(c)(3) public charities holding charters from a state agency are “state” entities — they are not, and they must use Line 3 with a 75-number.

Section 6, Line 6: Other (Cite Statute)

Line 6 is the catch-all for exemptions that do not fit Lines 1–5: tourist promotion agencies, certain credit unions, diplomats with State Department exemption cards, common carriers, and direct-pay-permit holders. You must cite the specific statute or regulation.

To answer, check Line 6 and write the controlling citation, such as 72 P.S. § 7204(60) — DIRECT PAY PERMIT or 61 Pa. Code § 32.6 — DIPLOMATIC EXEMPTION. A foreign consul buying office furniture in Philadelphia under a State Department exemption card writes DIPLOMATIC TAX EXEMPTION CARD #4012345.

For example, a common carrier buying repair parts for a Class I railroad cites 72 P.S. § 7204(17).

A nuance: a vague entry like “exempt by statute” without a specific citation is treated as defective by Department auditors.

The mistake of citing a federal statute (e.g., “Internal Revenue Code § 501”) on Line 6 is invalid — Pennsylvania exemption must rest on a Pennsylvania statute or regulation. The misconception that “nonprofit equals exempt” pushes filers to Line 6 when Line 3 is the right line; if you have a 75-number, use Line 3.

Section 7: Description of Property or Services to Be Purchased

The description block is where most certificates fail audit. You must describe the property or services with enough specificity that an auditor can match them to the exemption claimed.

To answer, list the items in plain English with quantities or categories. Carlos’s CNC press purchase reads: ONE (1) HAAS VF-2 CNC VERTICAL MACHINING CENTER, SERIAL #1133271, USED DIRECTLY IN MANUFACTURING.

For example, Priya’s resale purchase reads: ASSORTED FOOD-SERVICE PAPER GOODS (NAPKINS, CUPS, STRAWS) FOR RESALE — BLANKET CERTIFICATE.

A nuance: a blanket certificate covers all future purchases of the same exempt category from that seller; a unit certificate covers only one transaction. Mark “blanket” by writing BLANKET CERTIFICATE in the description and dating accordingly.

The mistake of writing MISCELLANEOUS or VARIOUS SUPPLIES is the single most common reason auditors disallow a certificate. The misconception is that the seller’s invoice will “fill in the blanks” — auditors look at the certificate, not the invoice, when judging adequacy.

Purchaser, Vendor, and Lessor Information Block

This block requires the seller’s (vendor’s) name and address at the top, and the purchaser’s name, FEIN or SSN, and complete address at the bottom. It also asks for the purchaser’s PA Sales Tax License Number or Exempt Status Number.

To answer, write the seller’s name and address on the lines marked Name of Seller, Vendor, or Lessor, and the buyer’s details below. Marcus’s certificate to Restaurant Depot lists RESTAURANT DEPOT — 1717 STRIP DISTRICT BLVD, PITTSBURGH, PA 15222 as the seller and his Pittsburgh restaurant as the purchaser.

For example, an out-of-state purchaser using a home-state resale number must still enter that number, prefixed with the state abbreviation (e.g., NY-12-3456789).

A nuance: if a purchaser has neither a PA license nor a 75-number (e.g., a federal agency), the field is left blank and the exemption rests on the Line 4/5/6 statutory citation.

The mistake of leaving both name fields blank or transposing buyer and seller invalidates the certificate immediately. The misconception that the buyer’s federal EIN can substitute for the PA license number on a resale claim is wrong — Line 2 specifically requires a PA Sales Tax License.

Certification, Signature, Title, and Date

The bottom of Page 1 contains a sworn certification that misuse is a misdemeanor under 72 P.S. § 7268. You must sign, print your title, and date the form.

To answer, sign by hand or e-sign under Act 69 of 1999, enter your title (e.g., OWNER, CFO, PURCHASING AGENT), and use MM/DD/YYYY format. Janet, the dairy owner, signs, prints OWNER, and dates 03/14/2026.

For example, a corporate purchasing agent signs and writes DIRECTOR OF PROCUREMENT.

A nuance: the signer must be authorized to bind the purchaser. A receiving clerk who lacks signature authority creates an invalid certificate.

The mistake of dating the certificate after the invoice date is fatal — REV-1220 must be in the seller’s hands at or before the time of sale. The misconception that an unsigned form is “still good if everything else is filled in” is wrong; an unsigned certificate is no certificate at all.

Three Filled-Out Examples Using Real Scenarios

Scenario 1: Marcus, the Pittsburgh Restaurateur (Resale)

Form Section	What Marcus Enters
Tax Type Box	State or Local Sales and Use Tax
Line 2 (Resale)	Checked
Description (Line 7)	FOOD-SERVICE PAPER GOODS FOR RESALE — BLANKET CERTIFICATE
Seller Name/Address	RESTAURANT DEPOT, 1717 STRIP DISTRICT BLVD, PITTSBURGH, PA 15222
Purchaser Name	MARCUS’S BISTRO LLC
Purchaser Address	44 MARKET SQUARE, PITTSBURGH, PA 15222
PA Sales Tax License #	12345678
FEIN	82-7654321
Signature/Title/Date	Marcus Bell / OWNER / 03/14/2026

Scenario 2: Aisha, the Charitable Homeless Shelter (Exempt Org)

Form Section	What Aisha Enters
Tax Type Box	State or Local Sales and Use Tax and Hotel Occupancy Tax
Line 3 (Charitable)	Checked — CHARITABLE INSTITUTION — 75-1234567
Description (Line 7)	HOTEL ROOM BLOCK FOR OUTREACH VOLUNTEERS, 04/01/2026 – 04/03/2026
Seller Name/Address	MARRIOTT HARRISBURG, 4650 LINDLE RD, HARRISBURG, PA 17111
Purchaser Name	KEYSTONE SHELTER ALLIANCE, INC.
Purchaser Address	900 N 3RD ST, HARRISBURG, PA 17102
75 Exempt Status Number	75-1234567
FEIN	23-4567890
Signature/Title/Date	Aisha Hassan / EXECUTIVE DIRECTOR / 03/22/2026

Scenario 3: Carlos, the Erie Manufacturer (Predominant Use)

Form Section	What Carlos Enters
Tax Type Box	State or Local Sales and Use Tax
Line 1 (Predominant Use)	Checked — MANUFACTURING — NAICS 332119
Description (Line 7)	ONE (1) HAAS VF-2 CNC VERTICAL MACHINING CENTER, S/N 1133271, USED DIRECTLY AND PREDOMINANTLY IN MANUFACTURING
Seller Name/Address	PENN MACHINE TOOL, 500 W 12TH ST, ERIE, PA 16501
Purchaser Name	RIVERFRONT STAMPING CO
Purchaser Address	2200 BAYFRONT PKWY, ERIE, PA 16507
PA Sales Tax License #	87654321
FEIN	25-1112223
Signature/Title/Date	Carlos Rivera / PRESIDENT / 03/27/2026

How to File the Completed Form

REV-1220 is delivered to the seller; it is not mailed to the Department of Revenue. Even so, the delivery and retention steps are governed by Department rules and missing them causes the same audit failure as a defective form.

In person at the point of sale. Hand the signed certificate to the cashier or sales representative before tax is calculated. The seller stamps it received and stores it for at least four years per 61 Pa. Code § 34.2. Keep a copy for your own records. There is no fee, and proof of “filing” is the seller’s date-stamp on your copy.
By mail or email to the seller’s tax department. Many large suppliers (Grainger, Uline, Amazon Business) accept emailed PDFs at addresses such as taxexempt@uline.com. Processing time is typically 2–5 business days, after which the seller flags your account as exempt. Keep the email confirmation as proof of filing.
Through a vendor portal. Sysco, Home Depot Pro, and Office Depot Business operate dedicated tax-exemption portals where you upload the PDF or fill an embedded form. Account flagging is usually instant. The portal’s confirmation receipt is your proof of filing.
By fax for legacy suppliers. Some industrial vendors still accept faxed certificates. Keep the transmission confirmation as proof. Processing times mirror email.
Direct-pay permit channel. Holders of a Pennsylvania direct-pay permit may instead instruct the seller to bill without tax and remit use tax themselves through myPATH, citing the permit number on Line 6.

There is no Department of Revenue filing fee for REV-1220 itself. The only “fee” is the cost of registering for the underlying license or status (PA-100 registration is free; REV-72 application is also free). Keep a digital copy of every certificate you issue for at least four years to match the seller’s retention period.

What Happens After You File

Once the seller accepts a properly completed REV-1220, the immediate effect is that no Pennsylvania sales tax, use tax, hotel occupancy tax, PTA fee, or vehicle rental tax is added to the invoice. The seller codes the sale as exempt in their point-of-sale or ERP system, references your certificate ID in their tax archive, and reports the sale on Schedule of Exempt Sales lines of their PA-3 return filed via myPATH.

Behind the scenes, the Department of Revenue may verify the exemption during a routine sales-tax audit of the seller. Auditors run the numbers on each certificate against the REV-1715 list for exempt orgs and against active-license records for resellers. If a certificate fails the test, the Department issues a deficiency notice to the seller, who often turns around and bills the buyer under the indemnification language in the seller’s standard terms.

If the auditor concludes the buyer used the certificate improperly, the buyer faces direct exposure under 72 P.S. § 7268: a misdemeanor charge, fines up to $1,000 per offense, and the underlying tax plus penalty (up to 25%) and interest. Repeat misuse can lead to revocation of a PA Sales Tax License under 72 P.S. § 7208.

A common misconception is that an accepted certificate is “blessed forever.” It is not — the Department can review certificates retroactively for the entire statute-of-limitations period (three years, or unlimited for fraud).

Mistakes to Avoid When Filling Out the Form

Writing MISCELLANEOUS, SUPPLIES, or VARIOUS in the description box leads auditors to disallow the entire certificate.
Using the FEIN where a PA Sales Tax License Number or 75-exempt-status number is required invalidates the resale or charitable claim.
Checking Line 2 (resale) for items the business will consume (cleaning supplies, office paper) creates a textbook misuse subject to § 7268 penalties.
Dating the certificate after the invoice date breaks the at-or-before-sale rule and gives the seller no protection.
Leaving the seller’s name and address blank turns the certificate into a “floating” document that no auditor will accept.
Using a federal 501(c)(3) letter without first obtaining a Pennsylvania 75-number through REV-72 makes the Line 3 claim invalid.
Citing a federal statute (e.g., IRC § 501) on Line 6 is improper because Pennsylvania exemption must rest on Pennsylvania law.
Letting an unauthorized employee sign the form creates a defective signature and invalidates the entire certificate.
Forgetting the PTA box on a vehicle lease leaves the 3% PTA fee taxable even though sales tax is exempt.
Using an outdated revision (older than 08-22) on new transactions risks rejection because the format and certification language have changed.
Treating a unit certificate as blanket — failing to write BLANKET CERTIFICATE in the description block — limits the form’s coverage to a single invoice.
Submitting a notarized form thinking notarization is required wastes time; a signature alone, under penalty of perjury, is enough.

Do’s and Don’ts

Do verify your PA Sales Tax License Number or 75-exempt-status number on myPATH before issuing the certificate, because an inactive number invalidates the form.
Do describe property and services with brand names, model numbers, or NAICS codes so auditors can match the exemption claim to the purchase.
Do mark BLANKET CERTIFICATE clearly when you intend repeat purchases, because that single word saves you from re-issuing the form for every order.
Do keep a copy of every issued REV-1220 for at least four years to mirror the seller’s retention duty under 61 Pa. Code § 34.2.
Do use the current REV-1220 AS+ (05-25) revision for all new transactions to avoid format-mismatch rejections.
Do sign with a person who has authority to bind the purchaser, because an unauthorized signature is a defective certificate.
Don’t use REV-1220 for purchases that will be consumed (not resold) by your business, because that is a misdemeanor under § 7268.
Don’t leave the description box blank or generic, because vague descriptions are the leading audit-failure trigger.
Don’t mix up buyer and seller name fields, because flipped fields invalidate the form on its face.
Don’t notarize the form thinking it is required — Pennsylvania does not require notarization on REV-1220.
Don’t rely on a federal 501(c)(3) letter as your “exemption number” — Pennsylvania needs a 75-prefixed account number from REV-72 approval.
Don’t date the form after the invoice date, because backdating is the most common reason auditors void a certificate.

Pros and Cons of Filing on Your Own vs. With Help

Most filers complete REV-1220 themselves because the form is short and the rules are well documented. Larger purchases, however, may justify professional help.

Pro (DIY): No professional fees — the form, the PA-100 registration, and the REV-72 application are all free.
Pro (DIY): Faster turnaround — you can complete and deliver the certificate the same day a seller asks for it.
Pro (DIY): You learn the system, which makes the next certificate easier and reduces dependence on outside advisors.
Pro (DIY): Direct relationship with myPATH means real-time validation of your license or 75-number.
Pro (DIY): Easy renewal of blanket certificates without a third-party gatekeeper.
Pro (Professional help): A CPA or sales-tax attorney can map the exemption to the strongest statutory authority on Line 6 for unusual transactions like SaaS, digital goods, or BME.
Pro (Professional help): Useful when the purchase is large enough that an audit assessment would be material (e.g., a $2 million CNC line).
Pro (Professional help): Helps coordinate REV-1220 with parallel federal and multistate exemption certificates.
Pro (Professional help): Reviews retention practices so older certificates remain audit-ready.
Pro (Professional help): Can defend the certificate during an audit if the Department issues a deficiency notice.
Con (DIY): Easy to mis-cite a statute on Line 6 and weaken the claim.
Con (DIY): No second pair of eyes catching the description-box vagueness that triggers most audit assessments.
Con (DIY): You bear personal exposure under § 7268 for misuse, even if the error was unintentional.
Con (Professional help): Fees can be $200–$1,500 per opinion, hard to justify on routine purchases.
Con (Professional help): Slower turnaround when a seller needs the certificate today.

REV-1220 vs. Related Pennsylvania Forms

Form	Purpose / When to Use
REV-1220	The buyer’s exemption certificate handed to the seller for sales, use, hotel, PTA, and vehicle rental tax exemptions.
REV-72	Application a nonprofit files with the Department to receive a Sales Tax Exempt Status (75-) number; must be approved before REV-1220 Line 3 is valid.
REV-1715	Department-published list of exempt-status numbers; sellers verify a buyer’s REV-1220 against this list.
PA-100	Enterprise registration form used by businesses to obtain the Sales Tax License Number that supports REV-1220 Line 2 resale claims.
Streamlined Sales Tax Certificate of Exemption	Multistate exemption certificate; Pennsylvania accepts it as an alternative to REV-1220 for resellers from other SST member states.

Key Agencies, Statutes, and Programs

The Pennsylvania Department of Revenue, Bureau of Business Trust Fund Taxes administers REV-1220. The governing statute is the Tax Reform Code of 1971, with sales tax in Article II (72 P.S. §§ 7201 et seq.) and the misuse penalty in § 7268. The implementing regulations sit at 61 Pa. Code Chapter 32 for exemptions and Chapter 34 for procedure.

The Department’s myPATH portal is the single online interface for license registration, exempt-status applications, and remittance of any tax owed when a certificate is later disallowed. The Pennsylvania Board of Finance and Revenue handles administrative appeals if the Department disallows a certificate and assesses tax against the seller or buyer.

Important precedent decisions include the Commonwealth Court’s reading of “directly used in manufacturing” in Commonwealth v. Yorktowne Paper Mills and the Department’s policy bulletins on Building Machinery and Equipment (BME), both of which shape how Line 1 is completed for industrial purchases.

FAQs

Do I file REV-1220 with the Department of Revenue?

No. You give the certificate to the seller, who must keep it on file for at least four years per 61 Pa. Code § 34.2 in case of audit by the Pennsylvania Department of Revenue.

Is a federal 501(c)(3) letter enough to use Line 3?

No. Pennsylvania requires a separate Sales Tax Exempt Status approval through REV-72, which produces the 75-xxxxxxx number Line 3 requires.

Can I use REV-1220 as a blanket certificate?

Yes. Write BLANKET CERTIFICATE in the property description so the seller knows to apply it to all future qualifying purchases of the listed category.

Do I need to notarize REV-1220?

No. A signature under penalty of perjury per the certification block is sufficient; notarization is not required and adds no legal weight.

What number goes in Line 3 — my FEIN or my 75-number?

No to the FEIN — Line 3 requires the eight-digit 75- exempt status account number issued by the Department of Revenue, not the IRS-issued FEIN.

Can a contractor use a school district’s REV-1220?

No. Contractors are the consumer of construction materials under 61 Pa. Code § 31.12 and pay tax themselves; only narrow BME items qualify for refund.

Does an out-of-state reseller’s home-state number work on Line 2?

Yes. Pennsylvania accepts an out-of-state resale number on REV-1220 if the purchaser is not required to register in Pennsylvania, prefixed with the issuing state code.

Is e-signing REV-1220 acceptable?

Yes. Electronic signatures are valid under Act 69 of 1999, so PDF signatures and portal e-signatures are enforceable.

Does the description box really need brand and model numbers?

Yes. Specific descriptions like HAAS VF-2 CNC, S/N 1133271 protect the certificate; vague entries like EQUIPMENT are the top reason auditors disallow exemptions.

Can I check more than one tax-type box at the top?

Yes. A vehicle lease typically requires checking both Sales and Use Tax and PTA Rental Fee, because the 3% PTA fee is separate from the 6% sales tax.

What is the penalty for misusing REV-1220?

Yes, there is one — under 72 P.S. § 7268, misuse is a misdemeanor with fines up to $1,000 per offense plus the tax, penalty, and interest.

Does a federal employee on personally reimbursed travel get the Line 4 exemption?

No. Only direct-billed federal purchases (centrally billed GSA SmartPay) qualify; personally reimbursed travel is taxable in Pennsylvania.

How long must the seller retain my REV-1220?

Yes, four years — sellers must keep the certificate at least four years per 61 Pa. Code § 34.2, matching the general sales-tax statute of limitations.

Can REV-1220 be used for digital products and SaaS?

Yes, in narrow cases — resellers of taxable digital goods can use Line 2, but cite 72 P.S. § 7201(m) on Line 6 for unusual fact patterns.

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