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PA Guidance on Treatment of Non-Medical Face Masks

The Pennsylvania Department of Revenue has announced that nonmedical face masks are no longer subject to sales tax. This applies regardless if the masks are cloth or disposable.

Prior to COVID-19 only medical face masks were exempt from sales tax. Non-medical face masks were classified as a clothing accessory rather than a necessity. However, now that masks are highly encouraged and even mandated, Pennsylvania has made it that much easier for consumers and retailers by easing the burden of sales tax.

Only a handful of states have similar guidance on the taxability of masks, including Connecticut and Maryland. However, with COVID-19 being an ongoing issue for this country, it is hopeful that more states will follow suit.

If a consumer has paid sales tax and can provide proof of purchase for a non-medical face mask, and the purpose of the mask is for protection against the virus, the consumer can request a refund of sales tax directly from the Pennsylvania Department of Revenue.

Contact EFPR Group for assistance with the refund process, or any other state and local tax issues.

The materials contained herein are intended for educational and informational purposes only and do not constitute tax or legal advice. Readers are responsible for obtaining such advice from their tax and legal counsel.

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