Ultimate Pennsylvania Sales Tax Guide
| State taxing authority: | Pennsylvania Department of Revenue |
| 2023 Pennsylvania sales tax rate: | 6% |
| Local sales tax rates? | Yes |
| Streamlined Sales and Use Tax Agreement Member? | No |
Do I have to collect Pennsylvania sales tax from customers?
Retailers who meet these two requirements are required to collect sales tax in Pennsylvania:
- Has sales tax nexus in Pennsylvania
- Sells taxable products or services in Pennsylvania
What creates sales tax nexus in Pennsylvania?
Pennsylvania code states that anybody “maintaining a place of business in the Commonwealth” is required to collect sales tax. This includes:
- An office, warehouse, store or other location
- An employee,
- Storing inventory
- Otherwise soliciting business in the commonwealth OR
- Economic nexus - retailer’s sales info Pennsylvania exceeded $100,000 in the previous 12 months
You can read exactly what the Pennsylvania code says about what creates sales tax nexus in Pennsylvania here.
Learn more about sales tax nexus and when that means 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. Pennsylvania has a marketplace facilitator law, which means that marketplaces like Walmart or Amazon are required to collect sales tax on behalf of 3rd party sellers on their platform.
If you have sales tax nexus in Pennsylvania, keep in mind that you are still required to collect sales tax on your other, non-marketplace, Pennsylvania sales.
Read more about marketplace facilitator sales tax laws here.
Are my products taxable in Pennsylvania?
Most tangible personal property is subject to sales tax in Pennsylvania, with some exceptions.
Are groceries taxable in Pennsylvania?
No, groceries 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 though qualifying purchases by a charitable organization are exempt.
Is software-as-a-service (SaaS) taxable in Pennsylvania?
Yes, SaaS is taxable in Pennsylvania.
Are services taxable in Pennsylvania?
Some services are taxable in Pennsylvania. These 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.”
How to Register for a Pennsylvania Sales Tax License
Register for a Pennsylvania sales tax license online at the Pennsylvania Department of Revenue’s myPath site.
Go here to learn how to register for a sales tax license in every US state.
Do I need a Pennsylvania sales tax license if I’m only a wholesaler?
Contact the Pennsylvania Department of Revenue to inquire about sales tax registration for wholesalers.
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.
Learn about sales tax on shipping in every US state here.
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 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
- 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.
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?
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 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.
| 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 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
| January 2023 | February 21, 2023 |
| February 2023 | March 20, 2023 |
| March 2023 | April 20, 2023 |
| April 2023 | May 22, 2023 |
| May 2023 | June 20,2023 |
| June 2023 | July 20, 2023 |
| July 2023 | August 21, 2023 |
| August 2023 | September 20, 2023 |
| September 2023 | October 20, 2023 |
| October 2023 | November 20, 2023 |
| November 2023 | December 20, 2023 |
| December 2023 | January 22, 2024 |
Pennsylvania Quarterly Sales Tax Filing Due Dates
| Taxable Period | 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
| Taxable Period | Filing Due Date |
| January 1-June 30 | August 21, 2023 |
| July 1-December 31 | February 20, 2024 |
- Do I have to collect Pennsylvania sales tax from customers?
- Are my products taxable in Pennsylvania?
- How to Register for a Pennsylvania Sales Tax License
- How to Collect Sales Tax in Pennsylvania
- How to File and Pay Sales Tax in Pennsylvania
- I didn’t collect any Pennsylvania sales tax this period. Do I still need to file a return?
- What is the penalty for filing and/or paying Pennsylvania sales tax late?
- Can I get an extension on filing my Pennsylvania sales tax return?
- Can I amend a Pennsylvania sales tax return?
- How often will I be required to file and pay sales tax in Pennsylvania?
- Pennsylvania sales tax due dates
