Local Services Tax (LST)
What is a Local Services Tax or LST?
The Local Services Tax is a local tax payable by all individuals who hold a job or profession within a taxing jurisdiction imposing the tax. It is due quarterly on a prorated basis determined by the number of pay periods for a calendar year and paid to the Borough by your employer.
How Much is the LST in Pennsylvania?
The employer is required to withhold the pro-rata share of the tax by dividing$52 by the number of payroll periods established by the employer for the calendar year. The $52 tax would be collected at $1 per week for taxpayers paid weekly or at$4.33 per month for taxpayers paid monthly.
Can you be exempt from LST ?
YES, their are 4 reasons
- Multiple Employers
- Expected or Anticipated Total Earned Income and Net Profits from all sources is less than $12,000.00
- Active Military Duty
- Military Disability
The Refund and Exemption forms are below. Please file the application along with the necessary supporting documents with the taxing jurisdiction where you are employed, and provide a copy of this application to your employer.