![]() 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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