A guide for businesses needing straightforward answers to Pennsylvania Sales and Use Tax questions and audit guidance. Under Pennsylvania law, a business with property or inventory in Pennsylvania is subject to Pennsylvania taxes.If your business purchases taxable goods or services from outside Pennsylvania for us within the state, you may be subject to use tax as well. We will complete the Pennsylvania online business tax registration and the department of revenue's mypath system to apply for a sales tax license. The certificate can be downloaded from the PA Department of Revenue's Sales, Use and Hotel Occupancy Tax Forms Search page. If you are thinking about purchasing a business from someone, you should be aware of Pennsylvania's Bulk Sale Law. The IRS views the sale of a business as the sale of multiple assets. The IRS values and taxes each item separately for tax purposes.