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Free Pennsylvania General Bill of Sale

A general bill of sale in Pennsylvania covers everything the titled-property forms don't — tools, equipment, electronics, livestock, business inventory, collectibles, furniture. PA recognizes private sales as binding contracts under the Uniform Commercial Code and state law, and a written bill of sale is the document that makes the transfer enforceable in court, satisfies any sales/use tax inquiry, and protects both parties on AS-IS terms. The casual-sale exemption keeps most private-party transactions out of the 6%/7%/8% sales tax, but documentation is still the foundation.

Pennsylvania Requirements: Notarization required. Transfer title within 20 days. 6% sales tax.

Seller Information

Buyer Information

General Details

Sale Information

Condition & Warranty

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A general bill of sale works for furniture, tools, equipment, or any personal property — but only if written correctly. Our step-by-step guide shows exactly what language to include so the document holds up if there is ever a dispute. Read: How to Write a Bill of Sale (Step-by-Step)

Pennsylvania General Bill of Sale — What You Need to Know

Primary Form
Standard bill of sale
Agency
Pennsylvania Department of Revenue (sales tax) and applicable agencies for titled property (PennDOT for vehicles, PA Fish and Boat Commission for boats, etc.)
Primary ID Field
Serial Number
Sales Tax
0.06%
Title Required
No
A general bill of sale documents the transfer of personal property that does not have a state title (tools, equipment, electronics, furniture, livestock other than horses, business assets, collectibles). For titled property — vehicles, boats over 14 ft inboard or 19 ft outboard, ATVs, mobile homes — a general bill of sale supports the transaction but does not replace the agency-specific title transfer.
Inspection
Not required

Sales Tax Details

6% PA sales/use tax (7% Allegheny, 8% Philadelphia) applies to most tangible personal property sold in PA. Casual or "isolated" private sales of used personal property (a household yard sale, a one-off used-equipment sale between non-dealers) are generally not subject to sales tax under the casual-sale exemption — but use tax may still apply for certain high-value items.

Exemption: Casual sales of used personal property between non-dealers are typically exempt. Resale, manufacturing, agricultural, and qualifying nonprofit transactions may also be exempt with the proper PA exemption certificate (REV-1220).

Inspection Requirements

No state inspection requirement for general personal property. Buyers should physically inspect the item, test functionality where possible, and document condition with photos attached to the bill of sale.

Pennsylvania General Sale — Step-by-Step Checklist

  1. Full legal names and addresses of seller and buyer
  2. Detailed description of the item: make, model, serial number, dimensions, condition, year of manufacture
  3. Sale price (or "$1 and other valuable consideration" for gifts) and payment method (cash, check, electronic transfer)
  4. "AS-IS, WHERE-IS, with all faults" language unless a specific warranty is being given in writing
  5. Date of sale and the location (city/county) where the transfer occurred
  6. Both parties' signatures — notarization is not required for general personal property but adds authenticity for high-value or disputed items
  7. Photos or itemized inventory attached as exhibits for multi-item or business-asset sales
  8. For items with serial numbers (firearms, electronics, equipment), record the serial number on the bill of sale to prove chain of custody

Common Pitfalls

  • No bill of sale at all on a casual private transaction — common for tools, electronics, and small equipment, and a problem the moment a dispute or theft claim arises
  • Vague descriptions ("brown couch," "old generator") that make the item unidentifiable later — always include make, model, and serial number where they exist
  • Skipping AS-IS language and then having the buyer come back claiming the item didn't work
  • Assuming PA sales tax applies to every private sale — the casual-sale exemption covers most, but high-value or business-asset sales may trigger use tax
  • Selling business assets without a bulk-sale notice to the PA Department of Revenue — required when transferring substantially all of a business's assets, and skipping it makes the buyer liable for the seller's unpaid taxes
  • Using a generic online template that doesn't reference PA — usable, but a PA-specific bill of sale better fits state evidentiary norms
  • Forgetting to keep a copy — both buyer and seller should retain a signed original

Pro Tip

A PA general bill of sale is a short, plain document that protects both sides on the items the title agencies don't track. Names, item description with serial numbers, price, AS-IS language, signatures, date — that's the working template. Add notarization for high-dollar or unknown-party transactions, and keep the original in your records for at least four years.

Pennsylvania General Bill of Sale — FAQs

Is a written bill of sale legally required for personal property sales in PA?
For most personal property — tools, electronics, furniture, equipment — there is no statutory requirement that the sale be in writing. PA recognizes oral contracts for personal property, and the UCC governs sales of goods. That said, the moment something goes wrong (the buyer disputes the price, the seller is accused of selling stolen property, the IRS or PA Department of Revenue asks about a transaction), a written bill of sale is the only practical evidence. For items above a few hundred dollars, items with serial numbers, or any business-related transfer, treat the bill of sale as functionally mandatory.
When does PA sales tax actually apply to a private sale?
PA exempts "casual" or "isolated" sales of used tangible personal property between non-dealers — meaning a typical private yard sale, used-tool sale, or one-off equipment sale is not subject to the 6%/7%/8% sales tax. The exemption disappears when the seller is acting as a dealer (frequent or commercial sales), when the transaction is a bulk sale of business assets, or when the property type has its own tax rule (vehicles, boats, ATVs are taxed at title transfer regardless of casual-sale status). Use tax can still apply to the buyer for some high-value items brought into PA.
Do I need to notarize a PA general bill of sale?
No — notarization is not required for general personal property in PA. It is required for vehicle, boat, ATV, and mobile-home title transfers (those go through the PA messenger/notary system). For everything else, two signatures are legally sufficient. Notarization adds value when the transaction is high-dollar (think $5,000+ business equipment, art, collectibles), when the parties don't know each other, or when one party suspects the other might dispute the signature later. PA notaries are widely available at banks, UPS Stores, and law offices for $5–$15 per signature.
How long should I keep a bill of sale after a private sale in PA?
Minimum four years — that's the PA Department of Revenue's general statute of limitations for sales/use tax inquiries. For business-asset sales, keep the bill of sale and supporting bulk-sale notice indefinitely as part of the company's permanent records. For personal property of significant value or with insurance implications (firearms, jewelry, art), keep the bill of sale for as long as you own anything related to the transaction. Both buyer and seller should keep a signed original — a photo or scan is acceptable for most purposes, but the original survives any dispute over signature authenticity.