What is Local Service Tax (LST)?
LST is a local tax imposed on individuals who are employed or self-employed within a taxing jurisdiction imposing the tax.
How do I collect and pay LST?
Employers will withhold the LST tax from employee wages and it is paid quarterly.
How do I determine or confirm my local Municipality or School District?
LST is based on the physical location where an individual works, not where they live.
The
PA Municipal Statistics website can be used to determine the local Municipality and School District for the physical location(s) of the workplace.
I am self-employed and work from home. Am I subject to Local Services Tax (LST)?
Yes. Your home is considered your work location for Local Services Tax (LST).
I have employees that work remotely from home. Should I consider their home to be the workplace location?
Yes, if the employee works from home, then the employee’s home address is considered to be the employee’s workplace jurisdiction for Local Services Tax.
How can I get a Local Services Tax (LST) registration form?
The LST registration form
can be found here.
How can I get a Local Services Tax (LST) Quarterly Return Form(s)?
For the Bethel Park LST Quarterly Return Forms,
click here.
For the Scott Twp LST Quarterly Return Forms,
click here.
For the Upper St Clair LST Quarterly Return Forms,
click here.
For all other areas,
click here.
How can I get a Local Services Tax (LST) Refund Form(s)?
The LST Refund form
can be found here.
Is there an income exemption for LST?
Yes. Employees earning less than $12,000.00 annually are exempt. The LST exemption form
can be found here.
Have questions on other topics?