{"id":194,"date":"2012-06-29T21:31:26","date_gmt":"2012-06-29T21:31:26","guid":{"rendered":"http:\/\/www.websitefix.net\/clients\/Generic\/?page_id=194"},"modified":"2019-12-12T18:56:21","modified_gmt":"2019-12-12T18:56:21","slug":"state-tax-system","status":"publish","type":"page","link":"https:\/\/www.sunraydirect.com\/CentralPA3\/?page_id=194","title":{"rendered":"State Tax System"},"content":{"rendered":"<p><strong><b>TAX &amp; LICENSE \/ STATE TAX SYSTEM<\/p>\n<p><\/b><\/strong><strong><b>State Income Tax<\/b><\/strong><br \/>\nPennsylvania imposes a 3.07 percent personal income tax rate, although taxpayers are able to reduce their tax liabilities through allowable deductions, credits, and exclusions. For more information or answers to specific questions, contact:<\/p>\n<p><strong><b>Pennsylvania Tax Information<br \/>\n<\/b><\/strong>888-PATAXES<br \/>\n<a href=\"http:\/\/www.revenue.pa.gov\">www.revenue.pa.gov<\/a><\/p>\n<p>This toll-free, touch-tone, automated service allows taxpayers to:<\/p>\n<p>*\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Check on the progress of personal income tax payment, return, and refund<br \/>\n*\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Obtain information on property tax and rent rebate claims<br \/>\n*\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Order a form (either faxed or mailed)<br \/>\n*\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Obtain answers to the most commonly asked questions for personal and business taxes<\/p>\n<p><strong><b>Sales &amp; Use Tax<\/b><\/strong><br \/>\nPennsylvania imposes a 6 percent tax on the retail sale, consumption, and the rental or use of specific items. Major items exempt from sales tax include retail food purchases, most wearing apparel, drugs, textbooks, resale merchandise, and residential heating fuels. Local jurisdictions may increase this rate by approximately 1 percent. Use Tax is due on items that were purchased outside of Pennsylvania without sales tax such as catalog orders for computers, sports equipment, or formal clothing. Use Tax is paid directly to the Department of Revenue.<\/p>\n<p><strong><b>Inheritance Taxes<\/b><\/strong><br \/>\nPennsylvania does not impose a tax on property inherited from a spouse. Transfers to direct heirs including grandparents, parents, children, spouses of children, or lineal descendants are taxed at a 6 percent rate. Transfers to siblings and all other persons are taxed at a rate of 15 percent.<\/p>\n<p><strong><b>Realty Transfer Tax<\/b><\/strong><br \/>\nThe state imposes a realty transfer tax of 1 percent of the actual consideration or price of the property represented in the deed. Local municipalities also tax a minimum of 1 percent. When the document has no consideration stated or the transaction is not arm&#8217;s-length, the tax rate is 1 percent of the property&#8217;s actual monetary worth (assessed value adjusted to market value).<\/p>\n<p><strong><b>Pennsylvania State Residency<\/b><\/strong><br \/>\nNo formal procedure is required to establish legal residence in Pennsylvania. Automobile registration, voter registration, driver\u2019s license, or the appearance of a person\u2019s name on a city or town street list, and rent, utility, telephone or mortgage bills normally provide tangible proof of residence. However, individual public or private agencies or institutions may have their own residency requirements.<br \/>\n<strong><b><br \/>\n<\/b><\/strong><strong><b>Property Taxes<\/b><\/strong><br \/>\nReal estate or property taxes are levied by the local governments including counties, municipalities, and school districts. In most areas of the state, all three groups levy real estate or property taxes at varying rates. Cities, townships, and boroughs are permitted to levy taxes that do not exceed 30 mills on the assessed value of the property without special permission of the courts. For more information, contact your local assessors&#8217; offices.<\/p>\n<p><strong><b>County Assessors<br \/>\n<\/b><\/strong><br \/>\n<strong><b>Adams<br \/>\n<\/b><\/strong>717-337-9837<br \/>\n<a href=\"http:\/\/www.adamscounty.us\/\">www.adamscounty.us<\/a><\/p>\n<p><strong><b>Bedford<br \/>\n<\/b><\/strong>814-623-4842<br \/>\n<a href=\"http:\/\/www.bedfordcountypa.org\">www.bedfordcountypa.org<\/a><\/p>\n<p><strong><b>Cumberland<br \/>\n<\/b><\/strong>717-240-6350<br \/>\n<a href=\"http:\/\/www.ccpa.net\/\">www.ccpa.net<\/a><\/p>\n<p><strong><b>Dauphin<br \/>\n<\/b><\/strong>717-780-6101<br \/>\n<a href=\"http:\/\/www.dauphincounty.org\/\">www.dauphincounty.org<\/a><\/p>\n<p><strong><b>Franklin<br \/>\n<\/b><\/strong>717-261-3801<br \/>\n<a href=\"http:\/\/www.franklincountypa.gov\/\">www.franklincountypa.gov<\/a><\/p>\n<p><strong><b>Fulton<br \/>\n<\/b><\/strong>717-485-3208<br \/>\n<a href=\"http:\/\/www.co.fulton.pa.us\">www.co.fulton.pa.us<\/a><\/p>\n<p><strong><b>Huntingdon<br \/>\n<\/b><\/strong>814-643-1000<br \/>\n<a href=\"http:\/\/www.huntingdoncounty.net\/\">www.huntingdoncounty.net<\/a><\/p>\n<p><strong><b>Juniata<br \/>\n<\/b><\/strong>717-436-7740<br \/>\n<a href=\"http:\/\/www.co.juniata.pa.us\/\">www.co.juniata.pa.us<\/a><\/p>\n<p><strong><b>Lancaster<br \/>\n<\/b><\/strong>717-299-8381<br \/>\n<a href=\"http:\/\/www.co.lancaster.pa.us\/\">www.co.lancaster.pa.us<\/a><\/p>\n<p><strong><b>Lebanon<br \/>\n<\/b><\/strong>717-228-4425<br \/>\n<a href=\"http:\/\/www.lebcounty.org\">www.lebcounty.org<\/a><\/p>\n<p><strong><b>Perry<br \/>\n<\/b><\/strong>717-582-2131<br \/>\n<a href=\"http:\/\/www.perryco.org\/\">www.perryco.org<\/a><\/p>\n<p><strong><b>York<br \/>\n<\/b><\/strong>717-771-9232<br \/>\n<a href=\"https:\/\/yorkcountypa.gov\/\">https:\/\/yorkcountypa.gov<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>TAX &amp; LICENSE \/ STATE TAX SYSTEM State Income Tax Pennsylvania imposes a 3.07 percent personal income tax rate, although taxpayers are able to reduce their tax liabilities through allowable deductions, credits, and exclusions. For more information or answers to specific questions, contact: Pennsylvania Tax Information 888-PATAXES www.revenue.pa.gov This toll-free, touch-tone, automated service allows taxpayers [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"open","template":"","meta":[],"_links":{"self":[{"href":"https:\/\/www.sunraydirect.com\/CentralPA3\/index.php?rest_route=\/wp\/v2\/pages\/194"}],"collection":[{"href":"https:\/\/www.sunraydirect.com\/CentralPA3\/index.php?rest_route=\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.sunraydirect.com\/CentralPA3\/index.php?rest_route=\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.sunraydirect.com\/CentralPA3\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.sunraydirect.com\/CentralPA3\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=194"}],"version-history":[{"count":6,"href":"https:\/\/www.sunraydirect.com\/CentralPA3\/index.php?rest_route=\/wp\/v2\/pages\/194\/revisions"}],"predecessor-version":[{"id":664,"href":"https:\/\/www.sunraydirect.com\/CentralPA3\/index.php?rest_route=\/wp\/v2\/pages\/194\/revisions\/664"}],"wp:attachment":[{"href":"https:\/\/www.sunraydirect.com\/CentralPA3\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=194"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}