Distributions from Coverdell used to pay educational expenses but not directly to university

[krs2270]

It appears that Coverdell ESA distributions are not taxable in PA. There is a checkbox to say 'not taxable' in PA, but I'm not sure if I just check that based on what I read when I searched it. The funds were used to pay educational expenses but not directly to the university for tuition. Should I check not taxable in PA?

[KrisD15]

Yes, check "NOT TAXABLE IN PA". 

If the funds were used for education expenses (does not need to be sent directly to the school to count) the withdrawal is NOT taxable on the federal return nor the Pennsylvania state return.