PERSONAL INCOME TAX

Pennsylvania imposes a 3.07 percent tax rate on personal income. Taxpayers are able to reduce their tax liabilities through allowable deductions, credits, and exclusions. Pennsylvania offers a toll-free information line for personal income tax information as well as many other tax issues. For more information or answers to specific questions, contact:

Pennsylvania Department of Revenue

General Tax Information

888-728-2937

www.revenue.state.pa.us

SALES AND USE TAX

Pennsylvania imposes a 6 percent tax on the retail sale, consumption, and the rental or use of specific items. Major items exempt from sales tax include retail food purchases, most wearing apparel, drugs, textbooks, resale merchandise, and residential heating fuels. Local jurisdictions may increase this rate by approximately 1 percent. Use Tax is due on items that were purchased outside of Pennsylvania without sales tax such as catalog orders for computers, sports equipment, or formal clothing.

PROPERTY TAX

Real estate or property taxes are levied by the local governments including counties, municipalities, and school districts. In most areas of the state, all three groups levy real estate or property taxes at varying rates. Cities, townships, and boroughs are permitted to levy taxes that do not exceed 30 mills on the assessed value of the property without special permission of the courts. For more information, contact your municipal or county assessor.

HUNTING & FISHING LICENSES

Licenses are required for fishing and hunting in Pennsylvania, New Jersey, and Delaware. These licenses are available from county offices as well as many retail stores including sporting goods shops. Fees depend upon the type of license, the age of the applicant, and the applicant's residency status. Hunter's education is required for individuals who have not previously qualified for a permit. Fishing licenses are available at the same offices and outlets as the hunting permits.

PET LICENSING

Cities, boroughs, and other municipalities maintain animal control regulations in Pennsylvania. In general, dogs must be licensed and vaccinated against rabies. Licenses are valid for one year and the fee is usually slightly lower for spayed or neutered animals. For more information or answers to specific questions about the fees, cut-off dates, and regulations in your municipality, contact your local animal control officer.

VOTER REGISTRATION

To be eligible to vote in Pennsylvania, you must be at least 18 years old by the day after the election. You must also be a United States citizen and a resident of your election district at least 30 days prior to the election. Absentee ballot applications are available at courthouses. Call your local county board of elections for further information on obtaining an application. You may register to vote at the courthouse of the county in which you reside. Bring proof of age in the form of a legal birth certificate or drivers license and proof of residency. It is also possible to register by mail at your local municipal office or the United States Post Office. For more information, contact the Department of State or call the voter registration office in your county:

Pennsylvania Secretary of State

Bureau of Elections

717-787-5280

www.dos.state.pa.us/bcel

League of Women Voters

This non-profit, non-partisan political organization not only registers voters, it offers information to the public regarding current candidates and conducts forums and debates between candidates. Leagues on the county level do not necessarily have a designated office and often operate from the private residence of the president. The state headquarters can refer you to the appropriate league officer for your locality:

Pennsylvania League of Women Voters

Harrisburg 717-234-1576

www.pa.lwv.org