# PA apiary license and sales tax



## laketrout (Mar 5, 2013)

I would imagine every state is different as far as selling honey, but in PA can I sell honey with just my apiary licence and no food agency license and food inspections .And Do I have to pay sales tax on equipment I buy for beekeeping , it is considered agriculture which is tax exempt .Not sure whether a hobby selling honey would qualify for the exemption . Edited to clarify .


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## Rader Sidetrack (Nov 30, 2011)

Some references for PA honey sellers ....

http://www.agriculture.state.pa.us/...ets and sales tax Dept of Revenue 3 14 11.pdf

http://www.pastatebeekeepers.org/pdf/SellingHoneyInPA.pdf

My interpretation if the first document is that as long as you are selling '_on the farm'_ (your house) or at a _farmer's market_, no sales tax is due on honey. If you are selling in some other manner, perhaps at a regular retail store, then different rules may apply.


As far as equipment purchased in support of farming activities, see page 3 of this document:
http://www.dmv.state.pa.us/pdotforms/fact_sheets/revenue tax info for farmers.pdf
Note that bees is considered farming, and purchase of items used predominantly for farming are not subject to PA sales tax.

.


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## KQ6AR (May 13, 2008)

Do you pay sales tax on grocery items in PA?
It is a food.


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## laketrout (Mar 5, 2013)

I'm sorry I wasn't clear , as far as sales tax I'm talking about paying it on bee equipment I buy , since its agriculture there are exceptions , just not sure if it has to be a certain percentage of your income to qualify .


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## Rader Sidetrack (Nov 30, 2011)

Generally state sales tax isn't linked to income.

I added a 3rd reference to post #2 regarding sales tax exemption of farm purchases.


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## laketrout (Mar 5, 2013)

Thanks Rader , I'm in a Ag program that is mainly all about erosion from my fields and I plant grasses that they want , but since farming isn't my main income I can't take exemptions like full time farmers can , thats what I was thinking about with tax exemptions on sales tax of equipment I purchase for beekeeping .Its not linked to how much you make just whether its your main income or not .


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## KQ6AR (May 13, 2008)

For us if we get a free re-sale license we don't have to pay sales tax on beekeeping items we purchase.
Of course at this point we should be charging taxes on our sales.


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## sqkcrk (Dec 10, 2005)

Rader Sidetrack said:


> Note that bees is considered farming, and purchase of items used predominantly for farming are not subject to PA sales tax.


As long as you have a Tax Exempt Form on file where those items were purchased, so the establishment can show why they didn't charge sales tax. Leastwise that's how it is done in NY.


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## sqkcrk (Dec 10, 2005)

laketrout said:


> I'm sorry I wasn't clear , as far as sales tax I'm talking about paying it on bee equipment I buy , since its agriculture there are exceptions , just not sure if it has to be a certain percentage of your income to qualify .


I don't think so. Ask the establishment you buy from.


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## sqkcrk (Dec 10, 2005)

laketrout said:


> Thanks Rader , I'm in a Ag program that is mainly all about erosion from my fields and I plant grasses that they want , but since farming isn't my main income I can't take exemptions like full time farmers can , thats what I was thinking about with tax exemptions on sales tax of equipment I purchase for beekeeping .Its not linked to how much you make just whether its your main income or not .


Two different kinds of taxes. One Income Tax, the other Sales Tax. But you knew that. Also two different exemptions.

Maybe you are over thinking this?


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## laketrout (Mar 5, 2013)

Mark when I buy equipment in NY the supplier asked me if I wanted to pay sales tax or if I wanted to be exempt , when I asked if I could be exempt he said no problem its Agriculture and we filled out a exempt form , done deal . When I went to a supplier in PA they said I had to fill out there form and that I need a exemption number , if there is a agriculture exemption for beekeeping that would be great , so I thought I would ask here and see what everyone has found out .I see Kentucky is in the process of trying to get this exemption passed as we speak .


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## sqkcrk (Dec 10, 2005)

The exemption number is your SS#. Didn't you have to put that on the form in NY?


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## laketrout (Mar 5, 2013)

They pretty much filled it out for me in NY , I don't remember much about it , PA is being alot tougher .


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## Beregondo (Jun 21, 2011)

When I went to the bee supply in Waverly, NY the counterman filled the Farm exemption form out for me and all I had to do was sign, if I recall correctly.

It doesn't matter how big your agricultural activity is, or if it is your main income... it's th nature of the activity that qualifies for the exemption in New York.


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