What is the Pennsylvania sales tax rate?
The state rate is 6%. Only two places add a local sales tax: Allegheny County, which includes Pittsburgh, adds 1%, and Philadelphia adds 2%. Everywhere else the rate is 6%.
When does an online seller have to collect in Pennsylvania?
You must register and collect if you have a physical presence in Pennsylvania, or if your gross sales into Pennsylvania were more than $100,000 in the previous 12 months. There is no transaction count test. Inventory stored in a Pennsylvania fulfillment center is a physical presence.
How nexus works in general is covered in physical vs economic nexus and economic nexus explained.
What if you sell on Amazon, eBay or Etsy?
Pennsylvania requires marketplace facilitators to collect and remit sales tax on the sales they facilitate, so you do not collect on those orders. Your own website and other direct channels remain your responsibility. See marketplace facilitator laws.
How do you register?
Register online with the Pennsylvania Department of Revenue through myPATH for a sales, use and hotel occupancy tax license. Register before you start collecting.
What are the steps once you have nexus?
Confirm nexus
Check your presence and your sales into Pennsylvania against its threshold.
Register before collecting
With the Pennsylvania tax agency, as set out above.
Set up your store
Charge the correct combined rate for each delivery address and product.
File and pay
On the schedule Pennsylvania assigns, including zero returns where required.
How are returns filed?
Pennsylvania assigns monthly, quarterly or semiannual filing based on the tax you collect, and returns are filed online through myPATH. Larger sellers may also have to make prepayments.
See how to file a sales tax return.
What is exempt in Pennsylvania?
Most everyday clothing and footwear is exempt from Pennsylvania sales tax, as are many grocery foods and prescription medicines. Formal wear, sportswear and accessories are generally taxable. Sellers of clothing should set product categories carefully so that exempt items are not taxed.
What else should sellers know?
- Sellers outside the US: the same rules apply wherever the business is based. See selling on Amazon US as a non-resident.
- Late registration: tax you should have collected becomes your own debt. See voluntary disclosure agreements and collected but not remitted.
- Records: keep sales by delivery address, tax collected and any certificates. See exemption certificates and sales tax audits.
- Stopping: returns stay due until the account is closed. See filing frequency and cancelling a sales tax permit.
- Store settings: switch on collection only once you are registered. See Shopify sales tax setup.
Selling into Pennsylvania?
We check whether you have Pennsylvania nexus, register you, and file your Pennsylvania sales tax returns.
Questions people ask
What is the Pennsylvania economic nexus threshold?
More than $100,000 of gross sales into Pennsylvania in the previous 12 months, with no transaction test.
What is the Pennsylvania sales tax rate?
6% statewide, 7% in Allegheny County and 8% in Philadelphia.
Is clothing taxable in Pennsylvania?
Most everyday clothing and footwear is exempt. Formal wear, sportswear and accessories are generally taxable.
How do I register for Pennsylvania sales tax?
Online through myPATH with the Pennsylvania Department of Revenue.
Sources
Every fee, date and rule on this page was taken from these official and primary sources.
- Pennsylvania Department of Revenue
- Pennsylvania Tax Reform Code, 72 P.S. section 7201: maintaining a place of business
- Supreme Court of the United States: South Dakota v. Wayfair, Inc., 585 U.S. 162 (2018)
- Streamlined Sales Tax Governing Board: Marketplace facilitator state guidance
Rules and fees change. If you are reading this long after October 1, 2026, confirm the figures with the source before you rely on them.
Related guides
More in State sales tax
This guide is general information. It is not tax or legal advice for your situation.