Frequently Asked Questions

Am I required to withhold the local services tax (LST) from payroll?

Are new hires during the year subject to the full local services tax (LST) if the annual rate is $10 or less?

Are new hires during the year subject to the full local services tax (LST) if the annual rate is higher than $10?

Are penalties imposed on employers who do not withhold, file and pay local tax from payroll?

Are separate political subdivisions (PSD) codes for the employee residence and workplace location necessary?

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

Can I qualify as a combined monthly filer for the local services tax (LST)?

Can I use e-file for my business local services tax (LST)?

Do I include local services tax (LST) withholding on the W2?

Do I notify Keystone when an employee is exempt from local services tax (LST) payroll withholding at my business?

Do I report and file local services tax (LST) with the tax officer quarterly?

How can I obtain a copy of the local services tax (LST) exemption application?

How do I determine or confirm my local municipality or school district?

How do I find a political subdivision (PSD) code?

How does Keystone obtain taxpayer billing information?