A Transient Vendor Certificate is required for any enterprise whose business structure is a sole proprietorship or a partnership t hat does not have a permanent, physical business location in Pennsylvania and is selling taxable, tangible personal property or performs taxable services in Pennsylvania. If the entity previously registered for a Pennsylvania Sales & Use Tax License, a Transient Vendor Certificate is not required. Review the REV-717, Retailer's Information Guide for details on taxable goods and services.
Example: Jane is a resident of New York and maintains a business making and selling handmade crafts. Annually, she travels to Pennsylvania to sell her items at a craft show. Jane is required to have a Transient Vendor Certificate in order to collect and remit Pennsylvania Sales Tax for the items she sells while in PA.
To obtain a Transient Vendor Certificate, complete the Pennsylvania Online Business Tax Registration on myPATH.
*The Pennsylvania Online Business Tax Registration is a business registration tool and is not intended to replace professional consultation. The laws and regulations governing business start-up, practice, and expansion vary. Compliance with such standards depends upon the specific circumstances. If legal advice or other expert assistance is required, we recommend you reach out to a tax professional for guidance.