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4/1/2018 and 4/1/2019 – repealed effective 6/30/2019

ECONOMIC NEXUS

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

7/1/2019see state notice

MARKETPLACE NEXUS

4/1/2018 and 4/1/2019

7/1/2019see state notice

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
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.

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 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.

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 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.

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.

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.

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.

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.

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.

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.

Federal Government Introduces New Remote Seller Bill

The federal Marketplace Fairness Act of 2013 was introduced in the House of Representatives and the Senate on February 14, 2013. If passed, the bill would authorize states that meet certain requirements to require remote sellers that do not meet…