Are there income exemptions to the local services tax (LST)?

Yes. If the annual tax rate is higher than $10, employees earning less than $12,000 annually from wages, earned income and/or net profits are exempt from the tax. Some jurisdictions that levy the tax at $10 and under may also have low income exemptions. Use the Pennsylvania Department of Economic and Community Development Municipal Statistics to identify tax rates and low-income exemptions to LST rates of $10 and under.