Pennsylvania Sales Tax: 2025 Overview

Sales tax in Pennsylvania is a 6% statewide rate in 2025, with additional local taxes of 2% in Philadelphia and 1% in Allegheny County, bringing the maximum rate to 8%. Pennsylvania does not participate in the Streamlined Sales Tax initiative (SSUTA), but its exemptions for groceries, most clothing, and prescription medications simplify compliance for businesses.

With limited local variations, Pennsylvania’s sales tax system is relatively straightforward.

Pennsylvania Sales Tax Due Date

In Pennsylvania, the due dates for paying sales taxes depend on your assigned filing frequency, which is determined by your total taxable sales and tax liability.

Key Notes

• If the due date falls on a weekend or holiday, payments are typically due on the next business day.

• Late filings or payments may result in penalties and interest, so timely compliance is essential.

• Payments and filings can be completed through the Pennsylvania myPATH Portal.

Pennsylvania Sales Tax Rate in 2025

Pennsylvania imposes a statewide sales tax of 6%, with additional local taxes in certain areas, bringing the combined rate up to 8% in specific jurisdictions.

Notes

• Pennsylvania exempts groceries, prescription medications, and most clothing from sales tax.

• The total sales tax rate depends on the location of the transaction, combining state and local rates.

2025 Pennsylvania Local Sales Tax Rates Table

Below is a table highlighting some of the largest cities in Pennsylvania along with their respective local and combined sales tax rates:

Notes

• Pennsylvania’s statewide sales tax is 6.0%, with Philadelphia imposing an additional 2% local tax, bringing its total to 8.0%.

• Groceries, most clothing, prescription medications, and certain services are exempt from sales tax.

• Rates are consistent across most cities except for areas with additional local taxes, such as Philadelphia.

• For detailed and up-to-date information, visit the Pennsylvania Department of Revenue.

For city-based tax rates in Pennsylvania, visit our Pennsylvania Local Sales Tax Directory and search for your city.

Pennsylvania Sales Tax Calculator Example with Customers in Multiple Locations

An online retailer based in New Jersey establishes economic nexus in Pennsylvania by exceeding $100,000 in annual sales, requiring them to collect and remit sales tax for purchases made by Pennsylvania residents. The retailer makes sales to customers in multiple locations, each with different local tax rates.

Pennsylvania Sales Tax Calculations

Total Sales Tax Due in Pennsylvania

$64.00 (Customer A) + $42.00 (Customer B) + $24.00 (Customer C) = $130.00

Key Considerations for Businesses

• Location Accuracy: Use precise customer addresses to apply the correct local tax rates. For example, Philadelphia and Pittsburgh have higher rates than the state’s base rate of 6.0%.

• Exemption Management: Properly classify exempt items such as groceries, prescription medications, and most clothing, ensuring accurate documentation.

• Tax Reporting: Track taxable and exempt sales by location for accurate reporting and timely filing through the Pennsylvania Department of Revenue’s myPATH portal.

Kintsugi Intelligence automates location-based tax rate application, exemption management, and accurate reporting across all your one-click integrations to ERP, HR, and eCommerce systems like Shopify, BigCommerce, Amazon, Quickbooks, and Rippling.

Is there a Pennsylvania SaaS sales tax?

Yes, Pennsylvania imposes sales tax on Software as a Service (SaaS) as it is generally classified as taxable tangible personal property.

Additional Considerations

• Pennsylvania classifies SaaS under its tax code for prewritten software accessed electronically.

• Businesses can streamline compliance by getting started with Kintsugi for sales tax automation, ensuring accurate tax calculations and filings.

• For further guidance, consult the Pennsylvania Department of Revenue or a tax professional.

Is there sales tax on clothing in Pennsylvania?

Yes, Pennsylvania exempts most clothing from sales tax, but there are exceptions for certain items:

FAQs

What is the sales tax rate for Pennsylvania?

Pennsylvania imposes a 6% statewide sales tax, with additional local taxes of 2% in Philadelphia and 1% in Allegheny County.

How do you calculate Pennsylvania sales tax?

Multiply the taxable amount by the 6% state rate and add applicable local taxes for transactions in Philadelphia or Allegheny County.

Sales Tax Nexus in Pennsylvania

Sales tax nexus in Pennsylvania establishes a business's obligation to collect and remit sales tax, triggered by physical presence, economic activity, or relationships with in-state entities.

Notes

• Pennsylvania uses both physical presence and economic presence to determine sales tax nexus.

• Businesses with nexus in Pennsylvania must register for a sales tax permit and collect sales tax on taxable sales.

• Marketplace facilitators are responsible for collecting and remitting sales tax for third-party sales made through their platforms.

FAQs

What is the sales tax nexus in Pennsylvania?

Sales tax nexus in Pennsylvania is established through physical presence or economic nexus, triggered by exceeding $100,000 in annual sales into the state.

Pennsylvania Sales Tax Exemptions in 2025

In 2025, Pennsylvania maintains its 6% state sales tax, with exemptions for groceries, most clothing, prescription medications, and certain medical devices.

What is a Pennsylvania state tax-exempt certificate?

A Pennsylvania exemption certificate, also known as Form REV-1220, is a document that allows eligible buyers to make tax-exempt purchases in Pennsylvania. It certifies that the buyer qualifies for an exemption under Pennsylvania sales tax law.

• Purpose: Used for transactions exempt from sales tax, such as purchases by government agencies, nonprofit organizations, or for resale purposes.

• Usage: The buyer provides the certificate to the seller at the time of purchase to avoid paying sales tax.

• Retention: Sellers must keep a copy of the certificate on file to validate tax-exempt transactions in case of an audit.

Valid Reasons for Exemption

What is exempt from sales tax in Pennsylvania?

Over 80% of Pennsylvania businesses rely on tax exemptions to manage costs and ensure compliance. This table outlines key Pennsylvania sales tax exemptions to help businesses operate efficiently:

Additional Notes

• Pennsylvania applies a reduced sales tax rate of 1% for certain goods in Philadelphia and Allegheny County, in addition to the state rate of 6%.

• Exemptions for manufacturing and agricultural items often require an exemption certificate.

Pennsylvania Sales Tax Permits, Registration, and Filing in 2025

This section simplifies obtaining permits, filing returns, and meeting payment deadlines effectively for businesses with buyers in Pennsylvania.

How do I get a Pennsylvania sales tax permit?

To obtain a sales tax permit in Pennsylvania, follow these steps:

• Register Online: Visit the myPATH Portal to start your registration for a sales tax license.

• Provide Business Details: Submit information such as your business name, address, type of business entity, and federal EIN or Social Security number.

• Pay the Registration Fee: Pennsylvania does not charge a fee for obtaining a sales tax license.

• Receive Your Permit: Once approved, you'll receive a Pennsylvania Sales, Use, and Hotel Occupancy Tax License, which allows you to collect and remit sales tax.

• Note: Pennsylvania requires businesses with physical or economic nexus to register for a sales tax license before collecting sales tax.

How do I submit a Pennsylvania sales tax registration?

To register for Pennsylvania sales tax, follow these steps. Pennsylvania also offers customer support for registration through the Pennsylvania Department of Revenue at (717) 787-1064.

Determine if You Need to Register

You must register for Pennsylvania sales tax if your business:

• Has a physical presence (nexus) in Pennsylvania (e.g., office, warehouse, employees).

• Meets economic nexus thresholds by making over $100,000 in gross sales annually into Pennsylvania.

Gather Required Information

Before starting, ensure you have:

• Business Information: Legal name, DBA (if applicable), federal EIN or SSN.

• Address Details: Physical and mailing addresses.

• Business Type: LLC, sole proprietorship, corporation, etc.

• Sales Estimates: Estimated taxable sales in Pennsylvania.

• Bank Account Information: For filing and payment setup.

Register Online

• Visit the Pennsylvania Department of Revenue website.

• Create an account or log in to the e-TIDES or myPATH portal.

• Select Register a New Business and follow the prompts to complete your sales tax registration.

Submit Application

• Review the form for accuracy before submitting.

• Once approved, you will receive a Pennsylvania Sales, Use, and Hotel Occupancy Tax License, which allows you to collect and remit sales tax.

Begin Collecting and Filing Sales Tax

• Start collecting Pennsylvania sales tax on taxable transactions.

• File and remit collected sales tax through the myPATH portal based on your assigned filing frequency (monthly, quarterly, or annually).

Pennsylvania Sales Tax Filing

This section breaks down Pennsylvania's sales tax requirements, including filing rules, taxable items, and permits.

What are the main Pennsylvania filing requirements?

Pennsylvania sales tax filing requirements depend on the size and frequency of taxable sales:

• Filing Frequency: Businesses must file monthly, quarterly, or semiannually based on their total sales tax liability.

• Due Date: Returns are due on the 20th of the month following the reporting period.

• Filing Method: Returns must be filed electronically through the myPATH portal.

• Additional Requirements: Businesses must report all taxable and exempt sales and remit payment for collected taxes by the due date to avoid penalties and interest.

Filing Frequency Criteria

Note: Pennsylvania requires electronic filing for most businesses. Retailers must report state and local sales taxes, including additional rates for Philadelphia (2%) and Allegheny County (1%). Accurate tracking of taxable and exempt sales is essential for compliance.

What does Pennsylvania sales tax apply to?

Pennsylvania sales tax applies to the following categories, with certain exemptions such as for groceries, most clothing, prescription medications, and medical devices.

Note: Pennsylvania imposes a 6% statewide sales tax, with additional local taxes of 2% in Philadelphia and 1% in Allegheny County. Businesses must report and remit both state and local taxes while ensuring compliance with exemptions.

How to file sales tax in Pennsylvania

To file sales tax in Pennsylvania, follow these steps:

• Log in to myPATH: Access the myPATH portal using your credentials.

• Complete the Sales Tax Return: Enter total taxable sales, exempt sales, and any applicable use tax amounts.

• Calculate Tax Due: myPATH automatically calculates the sales tax owed based on your entries.

• Submit Payment: Pay electronically through the portal or by other approved methods.

• Meet Deadlines: Returns are due by the 20th of the month following the reporting period (monthly, quarterly, or semiannually, depending on your assigned frequency).

• Maintain Records: Keep copies of filed returns and payment confirmations for audit purposes.

FAQs

What day is Pennsylvania sales tax due?

Pennsylvania sales tax is due on the 20th of the month following the reporting period for monthly and quarterly filers, or January 20th for annual filers.

Does Pennsylvania have a sales tax holiday?

No, Pennsylvania does not currently offer a sales tax holiday.

Automate Your Pennsylvania Sales Tax with Kintsugi

Managing Pennsylvania sales tax compliance can be complex, from verifying local tax rates to tracking exemptions and meeting filing deadlines. Kintsugi simplifies this process with powerful automation tools designed for modern businesses.

Let Kintsugi handle the complexities of Pennsylvania sales tax so you can focus on growing your business. Visit our Product Platform and Pricing pages to learn more and get started today!