Does a Painter or Painting Business Need to Charge Sales Tax in Pennsylvania?

Full Question:

I am starting a painting business in PA. I plan on marketing my services to property managers of apartment complexes. My question is do I have collect a sales tax?
05/29/2010   |   Category: Taxes   |   State: Pennsylvania   |   #22270

Answer:

Fees for labor are taxed when the labor is expended on a taxable item. For example, repairs to a vehicle, appliance or jewelry are taxable. Labor charges to install or repair items that become part of real estate – such as repairs to a water heater, boiler or new roof – are not taxable.

The following exemption form cannot not be used by a contractor performing services to real property:

http://www.mwivet.com/Portals/4/taxforms/PA.RE.pdf

See also:

http://www.revenue.state.pa.us/portal/server.pt/document/818315/rev-585_pdf
http://www.revenue.state.pa.us/portal/server.pt/document/630164/rev-588_pdf
http://www.revenue.state.pa.us/portal/server.pt/community/sales___use_tax/14702
http://www.post-gazette.com/pg/09060/952236-28.stm