Do I need a Pennsylvania sales tax license if I only sell temporarily in the state?
Yes. Pennsylvania requires businesses to register for a sales tax license if making sales in the state, even temporarily.
How to Collect Sales Tax in Pennsylvania
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 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’s origination point.
Example: Your business is located in Harmony, Pennsylvania and you make a sale to a buyer in Bethlehem, Pennsylvania. You’d charge the buyer the sales tax rate at your Harmony location.
How to Collect Sales Tax on Interstate Pennsylvania Sales
A sale is considered “interstate” if the 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.
Example: Your business is located 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.
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 who are remitting $1,000 or more in sales tax are required to 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
I didn’t collect any Pennsylvania sales tax 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.
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) that a return remains unfiled up to a maximum of 25%. There is 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.
Can I get an extension on filing my Pennsylvania sales tax return?
Yes, you can amend a Pennsylvania sale and use tax return on MyPath or via Telefile.
How often will I be required 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 of greater than $25,000 per quarter must prepay 50% of sales tax by the 20th of the current month filing period.
Taxpayer’s Tax Liability
Semi-Annual (2 times per year)
Less than $300 annually
Less than $600 per quarter but greater than $300 annually
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 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 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 is due the following business day.
Pennsylvania Monthly Sales Tax Filing Due Dates
February 21, 2023
March 20, 2023
April 20, 2023
May 22, 2023
July 20, 2023
August 21, 2023
September 20, 2023
October 20, 2023
November 20, 2023
December 20, 2023
January 22, 2024
Pennsylvania Quarterly Sales Tax Filing Due Dates
Filing Due Date
Q1 (Jan-March) 2023
April 20, 2023
Q2 (Apr-June) 2023
July 20, 2023
Q3 (July-Sept) 2023
October 20, 2023
Q4 (Oct-Dec) 2023
January 20, 2024
Pennsylvania Semi-Annual Sales Tax Filing Due Dates