Local Services Tax (LST)

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.

LST Form

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

  1. Multiple Employers
  2. Expected or Anticipated Total Earned Income and Net Profits from all sources is less than $12,000.00
  3. Active Military Duty
  4. 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.

Local Services Tax Exemption

LST Refund Application