PA Tax Exemption
Frequently Asked Questions-
Why do I need to provide this information to my electric utility?
The Pennsylvania Department of Revenue routinely conducts audits to ensure that sales tax is collected from all customers who are required to pay it. To help us determine if you meet the sales tax requirement, we need to know the use of the electricity which you purchase from us. For any questions not addressed below please visit the Commonwealth of Pennsylvania’s website www.revenue.state.pa.us*, or call PA tax payer service at 717-787-1064.
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How do I complete the Residential Sales Tax Exemption Letter/Form?
- Select the box that applies to the property in question.
- If selecting a box that requires additional information, enter this information in the space provided.
- Sign, date, and send the form to:
- Email: sales_tax@firstenergycorp.com
- Fax/Scan: 330-315-9542, or
- Mail:
FirstEnergy/Sales Tax Department
PO Box 367
Holmdel, NJ 077339
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Why am I required to pay sales tax when I do not have a tenant occupying my rental property?
The Pennsylvania Department of Revenue requires a seller to collect sales tax on any purchase of electricity not made directly by the user solely for his or her residential use. Electricity submetered to the tenant for his or her own residential use is exempt from tax. Electricity purchased by a landlord for use in his or her vacant rental property is for a commercial use, not a residential exempt use. The landlord is not purchasing the electricity solely for his or her own residential use.
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How should I notify my electric utility if the purpose of this property changes?
You may notify us by:
- Email: sales_tax@firstenergycorp.com
- Fax/Scan: 330-315-9542, or
- Phone:
- Met-Ed – 1-800-545-7741
- Penelec – 1-800-545-7741
- Penn Power – 1-800-720-3600
- West Penn Power – 1-800-686-0021
Any changes to your sales tax status will be reflected in the following billing period.
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How often will I need to provide my electric utility with this information?
You are required to provide this information once. However, we may require an update if you change your mailing address, there is a change in the use of the electricity on the property or if you acquire another property.
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Is my home office considered a portion of my property that is used for business purposes?
Only if you regularly use the home office exclusively for conducting business.
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What should I do if this property is used solely for business purposes?
Please call our customer service department to determine if your account should be switched from Residential to Commercial.
- Met-Ed – 1-800-545-7741
- Penelec – 1-800-545-7741
- Penn Power – 1-800-720-3600
- West Penn Power – 1-800-686-0021
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Am I required to pay sales tax if I do not require the occupant of this property to pay rent?
No. If you are not collecting rent on this property, it is not considered rental property and the account is tax exempt.
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How much sales tax I am being charged?
The amount of sales tax being charged to your account can be found on your monthly billing statement.
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Will I be reimbursed for sales tax charged if I provide proof that the property was nontaxable during a specific period of time?
We will reimburse up to one month of charged sales tax. For more than one month, you will need to file a petition with the state of Pennsylvania.