{"id":463,"date":"2020-10-29T21:49:39","date_gmt":"2020-10-30T01:49:39","guid":{"rendered":"https:\/\/keystonecollects.com\/?post_type=faq&#038;p=463"},"modified":"2022-11-10T08:09:37","modified_gmt":"2022-11-10T13:09:37","slug":"business-activities-excluded-from-the-business-privilege-and-mercantile-tax","status":"publish","type":"faq","link":"https:\/\/keystonecollects.com\/es\/faq\/business-activities-excluded-from-the-business-privilege-and-mercantile-tax\/","title":{"rendered":"\u00bfExisten actividades empresariales excluidas del privilegio empresarial y del impuesto mercantil?"},"content":{"rendered":"<p>S\u00ed. <\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>The manufacturing of goods is expressly excluded from the business privilege and\/or mercantile tax. Manufacturing is defined as \u201cthe creation of a new product from some raw material.\u201d Special skill and labor must be used in the creation of the new products.<\/li>\n\n\n\n<li>Nonprofits &nbsp;that operate as purely public charities (such as many hospitals) are excluded from the tax. Receipts connected with non-commercial operations of nonprofit organizations are exempt.<\/li>\n\n\n\n<li>Receipts attributable to interstate commerce are exempt.<\/li>\n\n\n\n<li>Receipts attributable to the extraction or production of mineral, timber, natural resources or farm products is exempt.<\/li>\n\n\n\n<li>Public Utilities whose rates are set and regulated by the Pennsylvania Public Utility Commission (PUC).<\/li>\n\n\n\n<li>Gross receipts from activity which has been judicially determined to be preempted by the Commonwealth of Pennsylvania (e.g. banking, alcoholic beverage sales, harness racing).<\/li>\n<\/ul>\n\n\n\n<p>If all of your <a href=\"https:\/\/keystonecollects.com\/es\/preguntas-mas-frecuentes\/what-is-the-meaning-of-gross-receipts\/\" target=\"_blank\" rel=\"noreferrer noopener\">gross receipts<\/a> are for the manufacturing of goods, submit one of the following to Keystone Collections Group, PO Box 489, Irwin, PA 15642<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Letter on company letterhead with nature of business description or<\/li>\n\n\n\n<li>Documentation that supports the business is a manufacturer<\/li>\n<\/ul>\n\n\n\n<p>If you received a <a href=\"https:\/\/keystonecollects.com\/es\/preguntas-mas-frecuentes\/what-is-the-business-privilege-and-or-mercantile-tax\/\" target=\"_blank\" rel=\"noreferrer noopener\">business privilege or mercantile tax<\/a> return for your nonprofit, and are claiming exemption from the tax, mail us a letter on company letterhead to Keystone Collections Group, PO Box 489, Irwin, PA 15642. Include proof of nonprofit status filing, such as:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>A copy of a currently valid IRS tax exemption certificate or<\/li>\n\n\n\n<li>A statement from a State taxing body, State Attorney General, or other appropriate State Official certifying that the applicant organization has a nonprofit status and that none of the net earnings accrue to any private shareholders or individuals<\/li>\n<\/ul>\n\n\n\n<p>Click <a href=\"https:\/\/keystonecollects.com\/es\/preguntas-mas-frecuentes\/allowable-exclusions-deductions-calculating-gross-receipts\/\" target=\"_blank\" rel=\"noreferrer noopener\">here<\/a> for more exclusions.<\/p>","protected":false},"template":"","meta":{"_acf_changed":false,"_seopress_robots_primary_cat":"","_seopress_titles_title":"","_seopress_titles_desc":"","_seopress_robots_index":"","site-sidebar-layout":"default","site-content-layout":"default","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"customer":[43],"faq_category":[],"taxes_fees":[36],"class_list":["post-463","faq","type-faq","status-publish","hentry","customer-businesses","taxes_fees-business-privilege-mercantile"],"acf":[],"_links":{"self":[{"href":"https:\/\/keystonecollects.com\/es\/wp-json\/wp\/v2\/faq\/463","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/keystonecollects.com\/es\/wp-json\/wp\/v2\/faq"}],"about":[{"href":"https:\/\/keystonecollects.com\/es\/wp-json\/wp\/v2\/types\/faq"}],"version-history":[{"count":0,"href":"https:\/\/keystonecollects.com\/es\/wp-json\/wp\/v2\/faq\/463\/revisions"}],"wp:attachment":[{"href":"https:\/\/keystonecollects.com\/es\/wp-json\/wp\/v2\/media?parent=463"}],"wp:term":[{"taxonomy":"customer","embeddable":true,"href":"https:\/\/keystonecollects.com\/es\/wp-json\/wp\/v2\/customer?post=463"},{"taxonomy":"faq_category","embeddable":true,"href":"https:\/\/keystonecollects.com\/es\/wp-json\/wp\/v2\/faq_category?post=463"},{"taxonomy":"taxes_fees","embeddable":true,"href":"https:\/\/keystonecollects.com\/es\/wp-json\/wp\/v2\/taxes_fees?post=463"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}