Pennsylvania REV-571 Instructions -- Instructions for REV-571 Schedule C-SB — Small Business Exemption provide Pennsylvania businesses with a way to apply for a sales tax exemption. The instructions consist of three parts: Part 1- General Information and Instructions; Part 2- Exemption Eligibility Requirements; and Part 3- Exemption Application. Part 1-General Information and Instructions provides a general overview of the exemption, including information on who is eligible to apply, how to apply, and how to maintain the exemption. Part 2- Exemption Eligibility Requirements outlines the eligibility criteria for the exemption. These include the types of businesses eligible for the exemption, the size of the business, and the types of sales that qualify. Part 3- Exemption Application provides instructions on how to complete the REV-571 Schedule C-SB — Small Business Exemption form. The form must be completed in its entirety and include a copy of the business’s Articles of Incorporation, a copy of the business’s most recent federal income tax return, and other supporting documentation. There are two types of Pennsylvania REV-571 Instructions -- Instructions for REV-571 Schedule C-SB — Small Business Exemption: one for corporations and one for sole proprietors.