Residential Sales Tax Exemption Form

Pennsylvania generally exempts residential customers from Pennsylvania Sales Tax on utility services they use and pay for at their primary residence. However, the exemption only applies when the person paying the bill also lives at the address.

If the residential customer does not reside at the property, they may be charged sales tax on their account. Below are the most common situations where sales tax applies.

1. The account holder doesn’t live at the property. If the name on the account belongs to someone who doesn’t reside at the service address, such as a landlord, property manager, or family member, the account is typically taxable.
2. The billing address doesn’t match the service address. When your bill goes to a different address than where service is provided, it may indicate you’re not residing at the property, which can affect your exemption status.
3. The property is not a primary residence. Vacation homes, seasonal properties, and second homes don’t qualify for the residential exemption, even if you own and personally use them.
4. The property is vacant. Accounts for properties that are currently unoccupied, between tenants, under renovation, or for sale, are generally subject to sales tax.
5. The property has commercial use. If part of the property is used for business purposes, the commercial portion of utility use is taxable even if the rest of the property is residential.

If none of the above situations apply to you and you believe your account qualifies for a residential tax exemption, please complete the form below. We ask that you please complete this form immediately so a UGI representative can review your account and modify your exemption status, if applicable. UGI will bill six percent sales tax on your utility bills until this exemption request is received with a valid reason for exemption.

If you have any questions, please contact our office at 800-276-2722.