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Pennsylvania Sales Tax

On this page you will find handy sales and use tax information about Pennsylvania.

How to use this page:

We’ve pulled in the information from all our Charts for a consolidated view by state.  Here you can see the sales tax rates and if the state has remote seller nexus rules. You can also see any sales tax holidays or amnesty programs that may exist, though these do not apply to all states.

Below the chart you can find any News & Tip item we have published that relates to Pennsylvania that you can filter by topic. This will help you get informed on current and past legislation that has passed in the state.

State Sales Tax Rates
State Rate

6.000%
Range of Local Rates

0% – 2% Some local jurisdictions do not impose a sales tax.
Local Rates Apply to Use Tax

No
Remote Seller Nexus Rules
CLICK-THROUGH NEXUS

12/1/2011
AFFILIATE NEXUS

12/1/2011
REPORTING REQUIREMENTS

4/1/2018 and 4/1/2019 – repealed effective 6/30/2019
ECONOMIC NEXUS

4/1/2018 – TPP; 4/1/2019 – digital as alternative to Notice/Reporting

7/1/2019 – see state notice, see additional state notice
MARKETPLACE NEXUS

4/1/2018 and 4/1/2019

7/1/2019
Sales Tax Amnesty
Status

Inactive

Amnesty Filing Dates

April 21, 2017 - June 19, 2017

Go to Pennsylvania Amnesty Page
AMNESTY INCLUSION PERIODS

Taxes that are delinquent as of December 31, 2015.

TAX TYPES AND CONDITIONS

All taxes administered by the Pennsylvania DOR. More details.
AMNESTY BENEFITS

50% of interest and 100% of penalties waived.

Status

Inactive

Amnesty Filing Dates

April 26, 2010 - June 18, 2010

Go to Pennsylvania Amnesty Page
AMNESTY INCLUSION PERIODS

Any taxable period ending on or before June 30, 2009.

TAX TYPES AND CONDITIONS

Any taxes administered by the Department of Revenue; Post amnesty a 5% non participation penalty will be imposed on all unpaid tax, penalty and interest not paid during amnesty.
AMNESTY BENEFITS

All penalties and one-half of the interest due waived.

Status

Inactive

Amnesty Filing Dates

February 8, 2021 - June 8, 2021

Go to Pennsylvania Amnesty Page
AMNESTY INCLUSION PERIODS

Taxpayers that choose to participate in this program will not be liable for taxes owed prior to January 1, 2019.

TAX TYPES AND CONDITIONS

A 90-day Voluntary Compliance Program for any business that has inventory or stores property in Pennsylvania but is not registered to collect and pay Pennsylvania taxes.

Sales tax and income tax if there is inventory in the state for 2019 and 2020. Participants are required to complete the Physical Presence Business Activity Questionnaire (BAQ) to determine nexus. Once the BAQ is received by the DOR, they will complete a review and contact the business to discuss how to become compliant.
AMNESTY BENEFITS

Wavier of penalties and a limited lookback period.

Administration Information
Streamlined Sales Tax Status

Project State – Not Advisory
NUMBER OF TAXING AUTHORITIES

3 Sales Tax Jurisdictions
HOME RULE AUTHORITIES

N/A
Sales Tax Sourcing (Intrastate)

Origin
Sales Tax Return Due Date

The 20th of the month following the reporting period
Exemption Information
RESALE CERTIFICATE

Pennsylvania Resale Certificate
TYPES OF EXEMPTIONS

Product types of exemptions: food (not-ready-to-eat); candy and gum; most clothing; textbooks; computer services; pharmaceutical drugs; sales for resale; and residential heating fuels such as oil, electricity, gas, coal, and firewood

 

Entity types of exemptions: A nonprofit organization must file the proper application in order to obtain a sales/use tax exemption – not every entity that is a nonprofit or is exempt from federal tax purposes is entitled to the Pennsylvania sales/use tax exemption; qualifying government agencies; charities

 

Pennsylvania Exemption Certificate Forms
State Links
State Tax Web Page

Pennsylvania Department of Revenue
Rate Look-Up Page

Pennsylvania Sales Tax Rate Look-Up
Registration Link

Register for Pennsylvania Sales Tax
History & Fun Facts
HISTORY

U.S. sales taxes date back to at least 1821 when the Pennsylvania mercantile license tax was introduced. However, it was not a broad-based tax prevalent today.

 

The state’s modern rendition of Pennsylvania sales and use tax became effective March 7, 1956.
FUN FACTS
  • The Pennsylvania state-wide sales tax rate is 6 percent. By law, a 1 percent local tax is added to purchases made in Allegheny County, and a 2 percent local tax is added to purchases made in Philadelphia.
  • In addition to sales and use tax, Pennsylvania also has a hotel occupancy tax that is imposed at the same rate as the sales tax.

Key Sales Tax Updates Affecting the Mid-Atlantic

To help those with business operations in the Mid-Atlantic or those who make sales into Mid-Atlantic states keep up, we’re putting a magnifying glass on some of the key recent sales tax changes.

Pennsylvania High Court Rules on Application of Coupons in Sales Tax Calculations

The Supreme Court of Pennsylvania ruled in favor of the state in a case brought by a customer over a denied refund of overpaid sales tax on orders where coupons were used.

Pennsylvania Retirement of e-TIDES February 24,2023

e-TIDES, the online filing system for Pennsylvania taxpayers, will be officially retired as of February 24,2023.

Amazon FBA Warehouses in Pennsylvania Doesn’t Establish Physical Presence

The Commonwealth Court of Pennsylvania sided with the Online Merchants Guild as they pushed back on the Department of Revenue’s charges for taxes owed.

Pennsylvania warns businesses of scam letters impersonating the state’s Department of Revenue

Phishing scams are not limited to email and bad actors are even using snail mail to create fear of sales tax audits in the hope of defrauding businesses, according to a warning issued by the Pennsylvania Department of Revenue on July 14, 2022.

Pennsylvania Provides Notice for All Recent Taxability Changes

Pennsylvania has provided a notice that details the changes made to their state laws regarding sales tax.

Pennsylvania Online Sales Tax System Changing to myPATH

Pennsylvania is changing the way that taxpayers will electronically file sales and use and excise returns, make payments, and renew licenses, among other services.

State Notices & Resources for Remote Sellers

Use this state by state guide to find each state\’s initial guidance on how to proceed post-Wayfair, state resources such as FAQs, and any state activity such as going through a legislative process that impacts remote sellers.

Economic Nexus State by State Chart

Key information such as effective dates, thresholds, and includable sales for out-of-state sellers making sales into states that have enacted economic nexus legislation both before and after the South Dakota v. Wayfair Supreme Court decision.

Pennsylvania Clarifies Taxability of Remote Help Supply Services

The Pennsylvania Department of Revenue has issued a bulletin to inform taxpayers regarding the taxability of remote help supply services.

Pennsylvania Updates Guidance on Telework and Nexus

Pennsylvania has amended their previous Telework During the COVID-19 Pandemic guidance that allowed for companies to have remote employees working in the state during the COVID-19 pandemic.

Pennsylvania Announces Voluntary Compliance Program for Retailers with Inventory In-State

Pennsylvania is offering a voluntary compliance program for businesses that have inventory or store property in-state but are not registered to collect and remit taxes.

Cloth Face Masks are Exempt from Pennsylvania Sales Tax

The Pennsylvania Department of Revenue has indicated that cloth face masks are now exempt from Pennsylvania sales tax.

Membership Fees Subject to Tax in Pennsylvania

The Pennsylvania Department of Revenue has issued a letter ruling discussing the taxability of membership fees for a professional association.

Philadelphia Adopts Economic Nexus Provisions for Business Income and Receipts Tax

Philadelphia has amended its tax regulations to apply an economic nexus threshold for purposes of the city’s Business Income & Receipts Tax.

Pennsylvania Issues Guidance on Requirements for Use of Direct Pay Permits

The Pennsylvania Department of Revenue has issued a bulletin with guidance on the proper use of direct pay permits.

Pennsylvania Codifies Economic and Marketplace Nexus Provisions, Repeals Notice and Reporting Option

Effective July 1, 2019, Pennsylvania enacted legislation that codifies its economic and marketplace nexus provisions and eliminates the notice and reporting option.

Pennsylvania Enacts New Economic and Marketplace Nexus Provisions

Pennsylvania has issued a bulletin clarifying the state’s economic and marketplace nexus provisions and creating a new economic nexus threshold, effective July 1, 2019.

Pennsylvania Releases Guidance on Hotel Occupancy Tax for Booking Agents

Effective January 22, 2019, a booking agent that facilitates the short-term booking of an occupancy on behalf of a hotel operator located in Pennsylvania must now collect and remit hotel occupancy tax on the rent collected.

Royalties Paid for Intellectual Property Exempt in Pennsylvania

Royalties paid for intellectual property used in operating video game machines in a casino resort were exempt from Pennsylvania sales and use tax.

Online Travel Companies Responsible for Hotel Occupancy Taxes in Pennsylvania

Effective January 22, 2019, booking agents are required to collect Pennsylvania state and local hotel occupancy taxes on the full retail rate charged for a hotel room.

House Introduces Online Sales Simplicity and Small Business Relief Act of 2018

On September 13, 2018, Rep. Jim Sensenbrenner (R-WI) and additional U.S. House members introduced the Online Sales Simplicity and Small Business Relief Act of 2018.

Remote Seller Resources

Comprehensive list of resources for remote sellers following the South Dakota v. Wayfair Supreme Court decision – including state notices, videos, articles, training opportunities, and more.

U.S. Supreme Court Issues Decision In South Dakota v. Wayfair

On June 21, 2018, the U.S. Supreme Court issued its decision in the South Dakota v. Wayfair case, ruling in favor of South Dakota and overturning Quill’s physical presence rule.