Are disc jockey services taxable in Pennsylvania?

Are disc jockey services taxable in Pennsylvania?

by Eric J. Seidman, CPA | Jan 08, 2019

Are disc jockey services taxable in Pennsylvania? I am looking to start my own business.

Disc jockey services, which are considered entertainment services, are not subject to Pennsylvania sales tax. The Pennsylvania Department of Revenue outlines the types of items subject to sales tax

Sales and Use Tax is imposed on the retail sale, consumption, rental, or use of tangible personal property, and on select services related to that property. If you start a business to provide a disc jockey service, the service itself would not be subject to sales tax.

For more resources, check out PICPA’s Money & Life Tips, Ask a CPA, or CPA Locator.

Answered by: Eric J. Seidman, CPA, is with Wouch Maloney & Co. LLP in Horsham, Pa.

The responses are based on the limited information provided by the questioner and apply the laws and regulations at the time of posting. Other options could arise as rules and regulations may change over time, including but not limited to the passage of the Tax Cuts and Jobs Act of 2017. They are intended to provide general information, not specific accounting or tax advice; they are not intended or written to be used and cannot be used for the purpose of avoiding or evading taxes or penalties under the IRS code or regulations. Views expressed do not imply an opinion of the PICPA, its officers, directors, employees, or members.
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