This change affects all businesses and payroll companies that were subject to the EMST tax.Ĭollection Methods: The mandated collection method will be the total LST tax rate divided by the number of pay periods of a given employer. In 2008, legislation enacted by the Pennsylvania General Assembly changed the payroll tax known as the "Emergency and Municipal Services Tax" (EMST) to the "Local Services Tax" (LST). For more information, contact Keystone at the following phone numbers: Keystone Collections Group's website to download LST forms (returns, regulations, refund and exemption applications) and to e-file. Effective 2013, all Local Services Tax (LST), including prior years, will be collected by the Keystone Collections Group.
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