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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4/1/2018 and 4/1/2019 – repealed effective 6/30/2019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.

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.

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.

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.

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.

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.

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.

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.

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.

Congress Approves Permanent Extension of Internet Tax Freedom Act

Congress approved a permanent extension of the Internet Tax Freedom Act, signed into law by the President 02/24/16. More…

Internet Tax Freedom Act Extended Through October 1, 2016

The President signed an act to extend the Internet Tax Freedom Act through 10/01/16. More…

Internet Tax Freedom Act Extended Until December 11, 2015

U.S. House of Representatives passed a provision to extend the Internet Tax Freedom Act until 12/11/15. More…

House Introduces Remote Transactions Parity Act of 2015

U.S. House of Representatives introduced the Remote Transactions Parity Act of 2015 on 06/15/15. More…

Senate Introduces Marketplace Fairness Act of 2015

On March 10, 2015, a bipartisan group of senators introduced the Marketplace Fairness Act of 2015.

Internet Tax Freedom Act Extended Until October 1, 2015, Permanent Extension Introduced

On December 16, 2014, President Barack Obama signed an act including a provision that extends the Internet Tax Freedom Act until October 1, 2015.