Pennsylvania Sales Tax Guide
Complete sales tax information for Pennsylvania, including rates, nexus thresholds, filing requirements, and exemptions.
State Sales Tax Rate
6.00%
Average Combined Rate
6.34%
State + Local Average
Economic Nexus
$100,000.00
Annual Revenue
Tax Base
Destination-Based
Tax Exemptions
Groceries & Food✓ Exempt
Clothing✓ Exempt
Prescription Drugs✓ Exempt
Economic Nexus Requirements
Threshold
$100,000.00
in annual revenue
Effective Date
July 1, 2018
Tax Base: Destination-Based
Destination-based taxation means sales tax is calculated based on the buyer's location. You'll charge the sales tax rate applicable to the customer's shipping address within Pennsylvania.
Filing Frequency
Filing frequency in Pennsylvania typically depends on your sales volume:
- Monthly: High-volume sellers (typically $10,000+ in monthly tax)
- Quarterly: Medium-volume sellers (most online sellers)
- Annual: Low-volume sellers (less than $1,000 in annual tax)
The state revenue department will assign your filing frequency when you register for a sales tax permit.
Special Rules & Notes
Generous Exemptions
Both food and clothing are exempt from sales tax in Pennsylvania.
Calculate Tax for Pennsylvania
⚠️ Provided as-is for informational purposes. Not tax advice. Verify rates with official state sources.