She found the age at which toilet training started was a major determinant of the age when training would be completed. The best results were for those who started training from 19 months to 24 months. On average, these children were out of nappies by 25 months.
Subscription-based business risks: For subscription-based businesses, sales tax is determined by where an item is sourced (either based on the customer or the seller) and methods of delivery.
IMPORTANT: This return should only be used by individuals and businesses without Pennsylvania sales tax licenses. Sales Tax Return. is not charged by and paid directly to the seller. mail order catalogs and from out-of-state locations are examples of purchases subject to use tax when sales tax is not paid. An additional 1 percent local use tax applies to items purchased or used in Allegheny County; 2 percent local tax applies to items purchased or used in Philadelphia. INSTRUCTIONS FOR COMPLETING THE PA-1 USE TAX RETURN: