Pennsylvania Sales Tax Guide: Rate & Rules

Pennsylvania's state sales and use tax rate is 6%. Only two local add-ons exist: Philadelphia adds 2% (8% total) and Allegheny County adds 1% (7% total). Everywhere else the rate is a flat 6%.

To find the combined rate for a specific address, use our US sales tax calculator.

Pennsylvania economic nexus applies once your total gross sales into the state exceed $100,000 in the previous calendar year, including marketplace sales. There is no transaction-count trigger. Physical presence creates nexus immediately.

Effective for transactions on or after July 1, 2019, Pennsylvania requires a marketplace facilitator with economic nexus to register, collect, and remit sales tax on all Pennsylvania sales it facilitates, including sales for marketplace sellers who lack their own nexus. A facilitator without physical presence measures economic nexus the same way general remote sellers do: more than $100,000 of gross sales into Pennsylvania in the previous twelve months, counting both its direct and facilitated sales. A marketplace seller without physical presence excludes from its own nexus calculation any sales for which a facilitator collects and remits Pennsylvania tax on its behalf, and generally does not need a separate license for those facilitated sales.[9]

Pennsylvania assigns monthly, quarterly, or semiannual filing based on tax liability. Returns are due the 20th of the month following the reporting period. Large monthly filers must make an accelerated prepayment toward the current month's tax.

Step-by-step: how to file Pennsylvania sales tax online

Pennsylvania exempts groceries, most clothing, prescription and over-the-counter drugs, and many medical supplies. It taxes digital goods and SaaS as the use of prewritten software; custom software written for a single customer can be exempt.

Pennsylvania buyers give the seller Form REV-1220 (Exemption Certificate) to claim resale or another exemption, checking either single-transaction or blanket use [7]. A blanket certificate stays valid for future exempt purchases; the seller must accept it in good faith and keep it at least four years [7].

For the official form, multistate certificate rules and expiry, see the Pennsylvania resale certificate guide.

Late filing carries a penalty of 5% of the tax due per month, up to a 25% maximum. Late payment adds further penalty and interest from the due date.

You file a petition for reassessment with the Board of Appeals within 60 days of the assessment notice's mailing date, through the online Petition Center or Form REV-65 [5]. A Board decision can be appealed further to the Board of Finance and Revenue [5].

• [1] Pennsylvania DOR — Sales, Use and Hotel Occupancy Tax (6% state, local)

• [2] Pennsylvania DOR — Online Retailers (economic nexus)

• [3] Pennsylvania DOR — Canned Software and Digital Goods (SaaS taxable)

• [4] Pennsylvania DOR — REV-717 Retailers Information (clothing and food exemptions)

• [5] Pennsylvania DOR — Tax Appeals (Board of Appeals, 60 days)

• [6] Pennsylvania DOR — Digital Products (taxable since 2016)

• [7] Pennsylvania DOR — Form REV-1220 (Exemption Certificate)

• [8] Pennsylvania DOR — Register My Business (myPATH)

• [9] Pennsylvania Department of Revenue — Sales and Use Tax Bulletin 2019-01

Verified July 2026 against Pennsylvania Department of Revenue published guidance.

• Is There Sales Tax in Pennsylvania on Clothes: 2026 Guide for Businesses
• The Pennsylvania Sales Tax Exemption: 2026 Business Guide