Pennsylvania Rental of Advertising Space Taxable

Customer fees paid to a lessor to display advertising materials in display cases and on phone boards are subject to Pennsylvania sales and use tax. The lessor’s charges are subject to tax because the charges are for a license to use tangible personal property. (Legal Letter Ruling No. SUT-03-062, Pennsylvania Department of Revenue, November 7, 2003, reissued November 8, 2008)

Posted on November 21, 2008