The Pennsylvania Department of Revenue (DOR) has provided updated guidance on the taxability of masks and ventilators on its website to indicate that cloth face masks are now exempt from Pennsylvania sales tax. Disposable face masks are also exempt from Pennsylvania sales tax. Prior to the COVID-19 pandemic, masks sold at retail were typically taxable. The DOR guidance states that masks could now be considered everyday wear/clothing since they are part of normal attire. Clothing is generally exempt in Pennsylvania. As such, cloth and disposable masks are exempt from Pennsylvania sales tax. (Masks and Ventilators webpage, Pennsylvania Department of Revenue website, updated October 30, 2020)