The details:

Beginning January 1, 2008 the local tax known as Emergency and Municipal Services Tax (EMS Tax) will be changed to Local Services Tax (LST). Act 7 of 2007 has significantly changed this tax to be withheld from your paycheck at $2.00 per pay throughout the year instead of a one-time deduction of $52.00.

IMPORTANT: Student employees who make less than $12,000 per year are required to submit the LST Exemption Form with required documentation (prior year’s W-2) before they can be exempt from this tax. Know that 99.9% of student employees make less than $12,000. The Payroll Office can assist in the collection of the exemption forms and required documentation from student employees by submitting them as a packet rather than having each individual student go to the local tax office.

Forms

• LST Exemption Certificate
  Include supporting documentation (i.e.: prior year’s W-2)
  

• LST Refund Application