Ultimate Pennsylvania Sales Tax Guide

Feeling overwhelmed by sales tax filing?

Don’t worry — this comprehensive guide will demystify Pennsylvania sales tax for you. 

We'll explore how you can calculate sales tax rates for counties and cities in Pennsylvania. Plus, we’ll answer a few other questions you might have, like how to collect and when to file sales tax.  

But that’s not all.

We'll also share a white glove sales tax solution in this Pennsylvania sales tax guide to ensure you stay compliant throughout the entire sales tax lifecycle. 

Pennsylvania Sales Tax Rate Range 2024

Pennsylvania, a state in the United States, has a minimum sales tax range of 6.000%. 

Apart from the Pennsylvania sales tax rate, there is a 1.000% local sales tax in Allegheny County and a 2.000% local tax in Philadelphia County.

So, the total sales tax is 7.000% in Alleghany County and 8.000% in Philadelphia.

Note: The state and local bodies also impose a hotel occupancy tax on rentals. 

How to Calculate Sales Tax in Pennsylvania

Add these rates to calculate sales in Pennsylvania accurately:

• State tax
• Local sales tax (also known as county/city tax)

For instance, let’s look at the sales tax rate of Carlisle Borough, Cumberland County: 

• Pennsylvania state sales tax: 6.000%
• Local sales tax: 0

As Carlisle Borough doesn’t have any local taxes, its total sales tax is 6.000%.

Now, let's calculate the sales tax rate of a city with local sales taxes, like Duquesne in Allegheny County:

• Pennsylvania state sales tax of 6.000%
• Allegheny County sales tax of 1.000%

This brings the total sales tax rate of Duquesne to 7.000%.

Look for your Pennsylvanian city here and get its full sales tax breakdown. 

Sales Tax Rates in Pennsylvania by County

Let’s look at the sales tax rates of a few Pennsylvania counties:

County	Sales Tax Rate
Clinton County	6.000%
Huntingdon County	6.000%
Erie County	6.000%
York County	6.000%
Westmoreland County	6.000%
Allegheny County	7.000%
Philadelphia County	8.000%

Next, let’s find out how to collect sales tax in Pennsylvania.

Collecting Pennsylvania Sales Tax from Customers

Here are the answers to some common questions you may have on sales tax collection:

Do I Have to Collect Pennsylvania Sales Tax from Customers?

Retailers who meet these two requirements are required to collect sales tax in Pennsylvania: 

• You have a sales tax nexus in Pennsylvania
• You sell taxable products or services in Pennsylvania

What Creates a Sales Tax Nexus in Pennsylvania?

Pennsylvania code states that anybody “maintaining a place of business in the Commonwealth” must collect sales tax. 

This includes:

• Economic Nexus: Businesses with an economic nexus of more than $100,000 in the past 12 months. 

• Physical Location: Businesses that have an office, warehouse, or storage inventory in the Commonwealth. If a non-Pennsylvania business without a physical location makes a taxable sale in the state, they need to apply for a Transient Vendor Certificate.

• Employee Location: Businesses that have an employee in the Commonwealth.

• Trade Shows: Businesses that participate in craft, trade, and other shows in the Commonwealth. Individuals and businesses renting or operating a space for shows must obtain a Promotor License. 

Learn more about the sales tax nexus and when you’re required to collect sales tax here.

Do I Have to Collect Sales Tax from Pennsylvania Customers if I Sell on Amazon, Walmart, Ebay, or Etsy?

No. 

That’s because Pennsylvania has a marketplace facilitator tax law, which means that marketplaces like Walmart or Amazon collect sales tax on behalf of 3rd party sellers on their platforms. 

If you have a sales tax nexus in Pennsylvania, remember that you must collect sales tax on your other non-marketplace Pennsylvania sales.

Read more about a marketplace facilitator sales tax law here.

Wondering what products are taxable in Pennsylvania?
Let’s find out.

Taxable Products in Pennsylvania

Most tangible personal property and services like digital sales, construction items, computers, and some grocery items like non-alcoholic beverages are taxable.

However, Pennsylvania doesn’t impose taxes on basic necessities like medical supplies as well as most food and beverages (made on premises or prepackaged).

Let's take a closer look at how a taxable item is taxed in Pennsylvania: 

Are Groceries Taxable in Pennsylvania? 

No, most groceries, like milk, meats, and cheese, are non-taxable in Pennsylvania.

Is Clothing Taxable in Pennsylvania?

No, clothing is non-taxable in Pennsylvania. 

Are Digital Products Taxable in Pennsylvania?

Yes, digital products are taxable in Pennsylvania except for qualifying purchases by a charitable organization.

Is Software-as-a-Service (SaaS) Taxable in Pennsylvania?

Yes, SaaS is taxable in Pennsylvania.

Are Services Taxable in Pennsylvania?

Some taxable services in Pennsylvania include:

• Lobbying services
• Credit reporting or adjustment services
• Secretarial or editing services
• Help supply services
• Disinfecting or pest control services
• Building maintenance or cleaning services 
• Lawn care services
• Self-storage services
• Premium cable services
• Catering services

You can read more about what services are taxable in Pennsylvania in publication REV-717 “Retailer’s Information.” 

Tax-exempt Items

A few tax-exempt items in Pennsylvania are:

• Books and stationery items, such as school textbooks, periodicals (purchased by subscription), and newspapers (for general submission).
• Clothing and accessories, like aprons, belts, and undergarments.
• Cosmetics and toiletries include hair restorative products, deodorants, sunburn preventives, and toothbrushes.
• Farming supplies and equipment, like barm shovels, fertilizers, harnesses used to control productive animals, artificial breeding equipment and supplies
• Flowers, seeds, and fertilizers, such as Vegetable seeds, vegetable plants, and fruit trees purchased with food stamps.
• Food and beverages sold from a caterer or establishment selling ready-to-eat food, such as candy, gum, ice, and gum.
• Food and beverages sold from vending machines, delicatessen, grocery stores, supermarkets, farmers’ markets, bakeries, donut shops, pastry shops, convenience stores, and similar establishments, such as food supplements, fruit juices, and energy bars.
• Home sewing, hat, and craft supplies, like buckles, fabrics, and knitting yarns.
• Household goods and supplies include disposable diapers, sanitary pads, and wet wipes.
• Medicine, drugs, and medical supplies, like antiseptics (external use), bed pans, dialysis machines, food substitutes, and pet medicines.
• Miscellaneous, such as coupon books sold to individuals, caskets, burial vaults, markers, interred cremation urns and tombstones for human graves, and flags of the US and the Commonwealth.
• Pets, such as flea collars, pet cremation, and burial services
• Shoes and shoe accessories, like overshoes, safety shoes, and shoe laces.
• Sporting equipment, clothing supplies, and recreational equipment, like gym outfits and bowling shirts.
• Utilities and fuel, such as coal, firewood, kindling, wood pellets, bricks, fuel oil, gas, steam, or electricity purchased for residential use.

Note: The state allows some customers to enjoy a tax exemption from sales tax, such as government organizations, some non-organization organizations, and a few merchants buying goods for resale. These customers must apply for the Pennsylvania Exemption Certificate.

But to collect sales tax, you need a seller’s tax permit. Let's discover how you can get one.

How to Register for a Pennsylvania Seller's Permit

You can register for a Pennsylvania Sales, Use, and Hotel Occupancy Retail Tax License online at the Pennsylvania Department of Revenue’s myPath site.

Learn how to register for a sales tax license in every US state here.

Do I Need a Pennsylvania Sales Tax License if I’m Only A Wholesaler? 

A wholesaler who makes a purchase to resell it to retailers should apply for a Wholesaler’s Certificate. 

However, if the wholesaler also makes retail sales, they are no longer considered a wholesaler and must apply for a Sales Tax License.

Do I Need A Pennsylvania Seller's Permit if I Only Sell Temporarily in the State?

Yes. 

Pennsylvania requires businesses to register for a sales tax license even if they are temporarily making sales in the state. 

How to Collect Sales Tax in Pennsylvania

Sales tax in Pennsylvania is collected in two ways:

A. How to Collect Sales Tax on Intrastate Pennsylvania Sales

A sale is considered intrastate if it ships from an origin in Pennsylvania to a buyer's address in Pennsylvania. 

Pennsylvania is an “origin-based” sales tax sourcing state. This means that if you make a sale originating in Pennsylvania and the buyer’s ship-to address is also in Pennsylvania, you would charge the sales tax rate at the sale originating point. 

For instance, your business is in Harmony, Pennsylvania, and you make a taxable sale to a buyer in Bethlehem, Pennsylvania. You’d charge the buyer the sales tax rate at your Harmony location.

B. How to Collect Sales Tax on Interstate Pennsylvania Sales

A sale is considered interstate if the taxable item ships from outside Pennsylvania and the seller isn’t otherwise engaged in business in the state.  

For sales that don’t originate in Pennsylvania, you’d charge the sales tax rate at your buyer’s location. 

For example, your business is in Hoboken, New Jersey, and you make a sale to a buyer in Allentown, Pennsylvania. You’d charge the buyer the Allentown sales tax rate.

Should You Collect Sales Tax on Shipping Charges in Pennsylvania?

Yes. 

Shipping charges are subject to sales tax in Pennsylvania. 

How to File and Pay Sales Tax in Pennsylvania

When your sales tax filing due date approaches, you can file Pennsylvania sales tax returns in multiple ways.

• File and pay online: File sales tax at Pennsylvania MyPATH. Taxpayers remitting $1,000 or more in sales tax should remit funds via Electronic Funds Transfer (EFT). Taxpayers remitting less than $1,000 can pay through Automated Clearing House (ACH) Debit, Automated Clearing House (ACH) Credit, or credit card.
• File by phone: Telefile is available at 1-800-748-8299 for taxpayers who don’t have computer access
• Let Zamp handle your Pennsylvania sales tax filing and remittance so you never have to look at a sales tax return again! 

Learn how to file and pay sales tax in other US states here.

Have more questions?

Don’t worry, we’ve got you covered. 

FAQs on Paying and Filing Pennsylvania Sales Tax

Here are the answers to some of the most common questions on collecting sales tax in Pennsylvania:

What Is Use Tax?

If a vendor doesn't collect sales tax, anybody who buys taxable goods or services for use in Pennsylvania must pay a use tax.

The use tax rate mirrors the sales tax rate at 6.000%. Additionally, items purchased, used, or delivered in Allegheny County incur an extra 1% local tax, while those in Philadelphia are subject to a 2% local tax.

What Is Hotel Occupancy Tax?

Pennsylvania imposes a hotel occupancy tax on all rental rooms, apartments, and houses. 

The state hotel occupancy tax rate on rentals rented by a single person for less than 30 days is 6.000%. 

Cities can impose local hotel occupancy taxes, too. For instance, The city of Philadelphia charges a 1.000% hotel occupancy tax, while the state tax rate is 6.000%. This brings the total hotel occupancy tax for the City of Philadelphia to 7.000%.

Some counties also have an additional hotel occupancy tax, which the county treasurer collects.

I Didn’t Collect any Pennsylvania Sales Tax During this Period. Do I still Need to File a Return?

Yes. 

You should still file a ‘zero’ return with the state even if you didn’t collect any sales tax over the taxable period. 

Can I Get a Discount Cap on My Pennsylvania Sales Tax?

You'll be eligible for the discount cap if you pay tax on time and have no tax liability.

The discount cap is usually:

• Lesser of $25 or 1% of the tax collected for a monthly filer.
• $75 or 1% of the tax collected for a quarterly filer.
• $150 or 1% of the tax collected for a semi-annual filer. 

What Is the Penalty for Filing and/or Paying Pennsylvania Sales Tax Late?

The penalty for failing to file a Pennsylvania sales tax return is 5% of the tax due for each month (or fraction of a month) it’s late — with a maximum penalty of 25%. There is also a minimum $2 penalty.

The penalty for failing to pay Pennsylvania sales tax is 3% of the tax due per month, up to a maximum of 18% of the tax due.

Does Pennsylvania Have A Sales Tax Holiday?

No, Pennsylvania doesn’t offer any sales tax holiday. 

Can I Get an Extension on Filing My Pennsylvania Sales Tax Return? 

Contact the Pennsylvania Department of Revenue to inquire about sales and use tax filing extensions.

Can I Amend a Pennsylvania Sales Tax Return? 

Yes, you can amend a Pennsylvania sale and use tax return on MyPath or via Telefile.

How Often Do I Need to File and Pay Sales Tax in Pennsylvania?

In Pennsylvania, the more sales tax you owe every filing period, the more often the state requires that you file and pay sales tax. 

Pennsylvania has Accelerated Sales Tax (AST) for very high-volume businesses. Businesses with Pennsylvania tax liability greater than $25,000 per quarter must prepay 50% of sales tax by the 20th day of the current month's filing period.

Here’s filing frequency based on tax liabilities: 

Filing Frequency	Taxpayer’s Tax Liability
Semi-Annual (2 times per year)	Less than $300 annually
Quarterly	Less than $600 per quarter but greater than $300 annually
Monthly	Less than $25,000 but greater than $600 per quarter
Accelerated Sales Tax (AST) Level 1: Taxpayer must pay 50% of tax liability due for the same month of the preceding calendar year OR remit 50% of tax liability required to be reported for the same month in the current year	$25,000 or more, but less than $100,000 per quarter
Accelerated Sales Tax (AST) Level 2: Taxpayer must pay 50% of tax liability due for the same month of the preceding calendar year	$100,000 or more per quarter

Pennsylvania Sales Tax Due Dates 

If a sales tax due date falls on a weekend or holiday, it’s due the following business day. 

Pennsylvania monthly sales tax filing due dates are:

Taxable Period	Filing Due Date
January 2024	February 20, 2024
February 2024	March 20, 2024
March 2024	April 22, 2024
April 2024	May 20, 2024
May 2024	June 20, 2024
June 2024	July 22, 2024
July 2024	August 20, 2024
August 2024	September 20, 2024
September 2024	October 21, 2024
October 2024	November 20, 2024
November 2024	December 20, 2024
December 2024	January 21, 2025
January 2025	February 20, 2026

Pennsylvania quarterly sales tax filing due dates:

Taxable Period	Filing Dates
Q1 (Jan-March) 2024	April 22, 2024
Q2 (Apr-June) 2024	July 22, 2024
Q3 (July-Sept) 2024	October 21, 2024
Q4 (Oct-Dec) 2024	January 21, 2025

Pennsylvania semi-annual sales tax filing:

Taxable Period	Filing Dates
June 20, 2024	August 30, 2024
December 21, 2024	February 20, 2025

Let The Experts Handle Your Pennsylvania Sales Taxes

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Well, say hello to Zamp!

Zamp presents a premium solution that delivers accurate tax calculations with easy, one-click registrations and filings to manage and file taxes on time. This way, you can kick sales tax worries to the curb and pour all that extra energy into your business!

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