In a recent Legal Letter Ruling, the Pennsylvania Department of Revenue has clarified the three “times/seven days” restriction of the isolated sales exemption from sales tax. The Department defines “isolated sale” as the infrequent sale of a nonrecurring nature made by a person not engaged in the business of selling tangible personal property. Sales are considered infrequent if such sales occur no more than three times nor last longer than seven days in any calendar year, January 1 through December 31. The “three times” rule refers to three independent sales activities which may include multiple items on a single invoice. The restriction applies to sales by the seller, not to the customer to whom sales are made. (Legal Letter Ruling No. SUT-08-013, Pennsylvania Department of Revenue, July 16, 2008)