Sales Tax Exemption Information

Lock Haven University is exempt from all Excise Taxes. This also applies to Pennsylvania Sales Tax, however, any contractor/supplier doing business with the University remains liable for the payment of Sales and Use Tax on all materials and fixtures he/she purchases or uses for the purpose of fulfilling his/her contract, even though the work is being performed for a governmental instrumentality.

Lock Haven University is part of the Pennsylvania State System of Higher Education and is an instrumentality of the Commonwealth of Pennsylvania. The sale at retail to a construction contractor of building machinery and equipment that are transferred to the State System of Higher Education may possibly be excluded from some or all sales tax.

Forms and directions on obtaining exclusions from sales taxes may be obtained from any office of the Pennsylvania Department of Revenue.

Construction - Exempt Building Machinery and Equipment Information

Act 45 of 1998 Summary
Act 45 Purchases for Exempt Entities

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