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 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

CLICK-THROUGH NEXUS

12/1/2011

AFFILIATE NEXUS

12/1/2011

REPORTING REQUIREMENTS

4/1/2018 and 4/1/2019

ECONOMIC NEXUS

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

MARKETPLACE NEXUS

4/1/2018 and 4/1/2019

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.

South Dakota v. Wayfair Analysis & Predictions: Sales Tax Experts Weigh-In

Sales tax experts lend their insight into and predictions for one of the most important U.S. Supreme Court decisions regarding sales tax in decades, South Dakota v. Wayfair.

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.

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.

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.

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.

Information Retrieval Products Taxable in Pennsylvania

Pennsylvania determined that a taxpayer’s sales of information retrieval products are subject to sales and use tax as tangible personal property.

Multistate Tax Commission Updates Its Uniform Sales & Use Tax Exemption Certificate

The Multistate Tax Commission (MTC) revised its Multijurisdictional Uniform Sales & Use Tax Exemption/Resale Certificate on January 22, 2018 to reflect two state changes.

Pennsylvania Supreme Court Agrees to Hear Philadelphia Sweetened Beverage Tax Case

Philadelphia’s sweetened beverage tax was effective January 1, 2017. The Pennsylvania Supreme Court agreed to hear arguments on its legality.

Remote Seller Compliance Deadlines Approaching for Multiple States

Remote seller compliance deadlines are approaching for a number of states with deadlines of February 28 or March 1.

Record Number of Sellers Participate in 2017 MTC Amnesty Program

The volume of applicants for the 2017 online marketplace seller tax amnesty program overwhelmed the Multistate Tax Commission.

Pennsylvania Enacts Notice and Reporting Requirements and Economic Nexus Legislation

Pennsylvania enacted legislation requiring certain remote sellers, marketplace facilitators, and referrers to elect to either collect and remit sales tax or comply with notice and reporting requirements, effective February 1, 2018.

Multistate Tax Commission Announces Tax Amnesty Program for Online Sellers

The MTC organized a tax amnesty program for online sellers, running from August 17 to November 1, 2017. The voluntary disclosure program allowed sellers to start remitting sales tax on future sales without penalty or liability for unpaid, prior accumulated sales tax in 25 participating states.

No Regulation Without Representation Act of 2017 Introduced

Under the proposed House bill, a state may tax or regulate a person’s activity in interstate commerce only when the person is physically present in the state during the period in which the tax or regulation is imposed.

Pennsylvania Issues Revised Ruling on Software Support Services

The Pennsylvania Department of Revenue clarified its position regarding the taxability of consulting and training services related to canned computer software and its definition of “support” on April 4, 2017.

Congress Introduces Marketplace Fairness Act of 2017 and Remote Transactions Parity Act of 2017

Introduced on April 27, 2017, the Marketplace Fairness Act of 2017, if enacted, would authorize states meeting certain requirements to require remote sellers that do not meet a small seller exception to collect their state and local sales and use taxes.

Pennsylvania Issues Bulletin on Remote Seller Nexus Requirements

On December 1, 2011, the Pennsylvania Department of Revenue issued a bulletin outlining remote seller activities that constitute nexus with Pennsylvania, including the establishment of click-through nexus.

Network Infrastructure Service Exempt as Internet Access Services in Pennsylvania

A Pennsylvania court reaffirmed its decision that a provider’s sales of network infrastructure services to retail internet service providers constitute internet access services and are therefore tax-exempt.

Auto Class Action Settlement Payments Not Deductible from Purchase Price of New Vehicle in Pennsylvania

For purposes of Pennsylvania sales tax, the vehicle value paid to car owners under the buyback or restitution provisions of a motor vehicle class action settlement agreement cannot be deducted from the purchase price of a new vehicle.

Online Sales Simplification Act of 2016 Discussion Draft is Introduced

The proposed legislation would implement a “hybrid origin” approach for remote sales. States could impose sales tax on remote sales if the origin state participates in a clearinghouse.

Digital Goods Subject to Sales Tax in Pennsylvania

Effective August 1, 2016, sales and use tax is imposed on downloaded digital goods and any other otherwise taxable tangible personal property electronically or digitally delivered, streamed, or accessed in Pennsylvania.

No Regulation Without Representation Act of 2016 Introduced

Taking the opposite approach of the Marketplace Fairness Act and Remote Transactions Parity Act, the proposed bill would limit the ability of states to require remote sellers to collect use tax. However, the bill failed to pass.

Pennsylvania Enacts New Tax Amnesty Program

Pennsylvania enacted legislation to establish a 60-day amnesty program that would generally apply to all taxes administered by the Department of Revenue that are delinquent as of December 31, 2015. Penalties and interest may be waived.