REV-1220 is the Pennsylvania Exemption Certificate, the form a purchaser or lessee gives to a seller, vendor or lessor to claim exemption from Pennsylvania sales and use tax and certain related taxes. The PA Department of Revenue publishes it, but you do not send it to the Department: the seller keeps it. You can fill out the form online on FillingPDF and download or print the completed PDF; the official PDF is published by the PA Department of Revenue.
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What is REV-1220?
The Pennsylvania Exemption Certificate (REV-1220) is the form a purchaser or lessee completes and hands to a seller, vendor or lessor to show that a purchase or lease is exempt from tax, so the seller does not collect it. It is issued by the Pennsylvania Department of Revenue (PA Department of Revenue).
The certificate can be used to claim exemption from:
- state and local sales and use tax;
- the PTA rental fee or tax on leases of motor vehicles;
- hotel occupancy tax (state 6%, Philadelphia 1%, Allegheny 1%), where the exemption reason is marked with the symbol ●;
- the PTA fee on the purchase of tires, where the reason is marked with the symbol +;
- vehicle rental tax (VRT).
You check one of two boxes: the Pennsylvania Tax Unit Exemption Certificate for one transaction, or the Pennsylvania Tax Blanket Exemption Certificate for multiple transactions. You then select one of eight numbered exemption reasons printed on the back, such as use directly and predominately in manufacturing, resale, public utility service or exempt-organization status.
The form states what it is not for. It cannot be used to obtain a Sales Tax License ID, a PTA License ID or exempt status. It is also not the form for claiming a vehicle tax exemption at registration: the form points to Form MV-1 for first-time registrations and Form MV-4ST for other registrations.
Who needs to file REV-1220?
Purchasers and lessees who qualify under one of the exemption reasons printed on the back of REV-1220 complete it and give it to the seller, vendor or lessor. The reasons cover:
- businesses using property or services directly and predominately in manufacturing, mining, dairying, processing, farming, shipbuilding or timbering;
- government and public bodies, such as instrumentalities of the commonwealth, political subdivisions, municipal authorities, credit unions and the U.S. government;
- religious, educational and charitable organizations, volunteer fire companies and relief associations that hold an exemption number beginning with 75;
- purchasers who will resell or rent the property in the ordinary course of business;
- public utilities, financial institutions buying certain canned computer software, and buyers of wrapping supplies;
- Keystone Opportunity Zone accounts, tourist promotion agencies, direct pay permit holders and individuals holding diplomatic ID.
Limits apply. A federal employee on official business may claim only the hotel occupancy tax exemption, with a copy of orders or a supervisor's statement attached. Exempt organizations K through S are limited to purchases of tangible personal property or services for use and not for sale, and organizations K through O are not exempt for construction, improvement or repair of real property, unrelated business activities or equipment used to maintain real property.
Do not use this form to claim a vehicle exemption at registration, or to obtain a license ID or exempt status.
When to file REV-1220
Complete REV-1220 when you make a purchase or lease you claim is exempt, and give it to the seller or lessor. Use the unit certificate for one transaction and the blanket certificate for multiple transactions. For the certificate to be valid, the seller or lessor must have it in their possession within 60 days from the date of the sale or lease. The form sets no other deadline and is not filed with the Department of Revenue. The seller or lessor must keep the certificate for at least four years from the date of the exempt sale to which it applies.
Documents you need
- A copy of orders or a statement from your supervisor, attached to the certificate, if you are a federal employee on official business claiming the hotel occupancy tax exemption (reason H).
- A statement under Number 8 explaining why a number is not required, if you claim resale (Number 3) or exempt wrapping supplies (Number 5) and do not have a PA Sales Tax License ID.
- A separate sheet of paper, if you need more space than the form gives to explain an exemption under Number 8, Other.
- Form REV-1715, Exempt Organization Declaration of Sales Tax Exemption, which may be used with this form when an organization registered as exempt with the PA Department of Revenue makes a purchase of $200 or more.
How to fill out REV-1220
Choose unit or blanket certificate
At CHECK ONE, mark Pennsylvania Tax Unit Exemption Certificate for one transaction, or Pennsylvania Tax Blanket Exemption Certificate for multiple transactions.
Enter the seller or lessor
Under Name of Seller, Vendor or Lessor, enter the business name and its street, city, state and ZIP code.
Check the vehicle registration note
Do not use this form to claim a vehicle exemption at registration; the form directs you to Form MV-1 or Form MV-4ST for that.
Select your exemption reason
Read the exemption reasons on the back of the form, then check the matching numbered block, 1 through 8, and enter the information it requests.
Complete reasons 1 to 4
Reason 1: enter the operation, such as manufacturing. Reason 2: enter the type of purchaser and the Sales Tax Exemption Number. Reason 3: enter your License ID, or explain under Number 8 if you have none. Reason 4: enter the PA Public Utility Commission PUC number and/or U.S. Department of Transportation MC/MX number.
Complete reasons 5 to 8
Reason 5: enter the License ID or an explanation under Number 8. Reason 6: check it for canned computer software bought by a bank-tax financial institution. Reason 7: enter the invoice number, total licenses purchased and users outside PA. Reason 8: explain in detail, using a separate sheet if needed.
Enter purchaser details
Enter the Name of Purchaser or Lessee, your EIN, and your street, city, state and ZIP code.
Sign and date the certificate
By signing you state that you are authorized to execute the certificate and claim the exemption. The form asks you to sign after printing, and misuse is punishable by fine and imprisonment.
Review and download the completed PDF
Check that all information is complete, since the form is void otherwise. Download or print the completed PDF from FillingPDF, sign it and give it to the seller or lessor.
How to submit REV-1220
You do not submit REV-1220 to the state. The form says in capital letters not to return it to the PA Department of Revenue. Instead:
- Give it to the seller, vendor or lessor. Hand or send the signed certificate to the business from which you buy or lease. It must be in their possession within 60 days from the date of the sale or lease.
- Seller retention. The seller or lessor keeps the certificate for at least four years from the date of the exempt sale.
- Copies. The form may be photocopied or reproduced, as long as the copy contains the same information as the original. It is void unless complete information is supplied.
- Signature. The form asks you to sign after printing.
FillingPDF lets you fill out and download the PDF; delivery follows the channels above.
Common mistakes to avoid
- Sending the completed REV-1220 to the PA Department of Revenue; the form says not to return it to the Department.
- Using this form to claim a vehicle tax exemption at registration instead of Form MV-1 or Form MV-4ST.
- Using the form to try to obtain a Sales Tax License ID, PTA License ID or exempt status; it cannot be used for that.
- Leaving information incomplete; the certificate is void unless complete information is supplied.
- Claiming reason 3 or 5 without a PA Sales Tax License ID and not explaining under Number 8 why one is not required.
- Signing before printing; the form asks you to sign after printing.
- Not checking either the unit or blanket box, so it is unclear whether the certificate covers one transaction or several.
- A seller receiving the certificate more than 60 days after the sale or lease, which can make it invalid and may subject the seller to the tax.
Frequently asked questions
What is REV-1220?
REV-1220 is the Pennsylvania Exemption Certificate issued by the PA Department of Revenue. A purchaser or lessee gives it to a seller or lessor to claim exemption from sales and use tax and certain related taxes, so the seller does not collect tax on the exempt purchase or lease.
Do I send REV-1220 to the PA Department of Revenue?
No. The form states not to return it to the PA Department of Revenue. You give the completed, signed certificate to the seller, vendor or lessor, who must keep it for at least four years from the date of the exempt sale.
What is the difference between the unit and blanket certificate?
The Pennsylvania Tax Unit Exemption Certificate is for one transaction. The Pennsylvania Tax Blanket Exemption Certificate is for multiple transactions. You check one of the two boxes at the top of the form.
Can I use REV-1220 to claim a vehicle tax exemption?
Not when registering a vehicle. For a motor vehicle, trailer, semi-trailer or tractor, the form directs you to Form MV-1 for first-time registrations or Form MV-4ST for other registrations, filed with the PA Department of Transportation, Bureau of Motor Vehicles.
How long does the seller have to receive the certificate?
The seller or lessor must have the certificate in their possession within 60 days from the date of sale or lease. The form also says an invalid certificate may subject the seller or lessor to the tax.
Can nonprofit organizations use REV-1220?
Yes, if they hold an exemption number from the PA Department of Revenue, which begins with 75. The form may be used with Form REV-1715 when an exempt organization makes a purchase of $200 or more. Exemptions are limited to purchases for use, not for sale.
Can I fill out REV-1220 online?
Yes. You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is independent of the PA Department of Revenue and does not file or deliver the certificate; you sign it and give it to the seller.
Can I photocopy REV-1220?
Yes. The form says it may be photocopied or reproduced, provided the copy contains the same information as the original. It is void unless complete information is supplied.
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