Pennsylvania Sales Tax

Pennsylvania Sales Tax Guide (2026)

6% statewide with only two local add-ons in the entire Commonwealth, and one of the most generous clothing exemptions in the country: most clothing is exempt at any price.[1]

5 min read • Reviewed by Tax Advisory Team • Verified • Sources: PA Revenue & Pa. Code
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Quick Facts

Sales Tax at a Glance

State base rate
6% [1]
Philadelphia
2% local [1]
Allegheny County
1% local [1]
Everywhere else
No local tax [1]
Combined rate range
6%, 7% or 8% [2]
Clothing exemption
Any price [3]
Economic nexus
$100k, no transaction test [4]
SaaS treatment
Taxable [5]
Vendor discount cap
$25 per month [2]
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Pennsylvania exempts most clothing at any price

There is no per-item cap. An ordinary coat is exempt whether it costs $40 or $4,000, which sets Pennsylvania apart from states that cap the exemption.[3] The taxable exceptions are narrow:

Formal wear & tuxedos Bridal gowns Real & imitation fur Sporting & athletic gear Specialist athletic footwear Handbags & jewellery
Ordinary footwear stays exempt including sneakers, overshoes and safety shoes. It is the specialist athletic footwear, such as cleats, ski boots and golf shoes, that falls into the taxable column.[6]
Estimate

Pennsylvania sales tax calculator

Pennsylvania · state rate 6%
Only two Pennsylvania jurisdictions add local tax.
Rate applied–
Estimated sales tax–
Total with tax–

Estimate only, and it does not apply the clothing exemption. Confirm treatment in the Retailer’s Information Guide[2], or let CrownGlobe handle it.

Rates & Registration

Pennsylvania Sales Tax Rates, Nexus & the two local taxes

Rate components

State base rate6%
Philadelphia+2%
Allegheny County+1%
All other countiesNo local tax
Economic nexus$100k / 12 mo

No other Pennsylvania county or municipality levies a sales tax, which makes rate determination far simpler than in most states.[1]

Who must register

Either trigger applies: economic nexus (over $100,000 of Pennsylvania gross sales in the previous 12 months, measured on sales only with no transaction-count test), or an office, warehouse or in-state representative.[4]

Large filers prepay: under the Accelerated Sales Tax programme, a business whose prior-year third-quarter liability reached $25,000 must make a prepayment by the 20th, on top of the ordinary return.[7]

Compliance

Sales Tax Registration and Filing

Register through myPATH before making any taxable sale.

How to register

  • Confirm nexus→
  • myPATH registration→
  • Get licence→
  • Frequency assigned→
  • File returns

Separate licence types exist for booking agents, transient vendors, promoters and wholesalers selling only for resale.[1]

Filing & due dates

FrequencyLiabilityDue
Monthly$600+ per quarter20th of next month
QuarterlyUnder $600 a quarter20th after quarter
Semiannual$300 or less a yearAug 20 and Feb 20

Timely filers keep 1% of tax, capped at $25 monthly, $75 quarterly or $150 semiannually.[2] Late filing costs 5% a month up to 25%.[8]

Pricing

Sales Tax & Nexus Pricing

Multi Tax Filing – $50 Per State/Month

ServiceWhat’s Included
Multi-state registrationNexus tracking, permit setup, and state agency coordination.
Monthly filingSales tax returns filed in every registered state.
Exemption & audit supportCertificate handling and notice response.
Get Started with Multi-State Filing
Taxability

Taxable vs. exempt

Pennsylvania taxes goods and a defined list of services, and has taxed canned software and digital products since 2016.[5]

Generally taxable

  • Tangible retail goods72 P.S. 7201
  • Canned software & SaaSAct 84 of 2016
  • Digital products, e-books & streamingAct 84 of 2016
  • Prepared food & restaurant meals61 Pa. Code 60.7
  • Formal wear, fur & athletic gear61 Pa. Code 53.1
  • Vendor-billed delivery charges61 Pa. Code 54.1

Generally exempt

  • Most clothing, at any price61 Pa. Code 53.1
  • Groceries & unprepared food61 Pa. Code 60.7
  • Prescription drugs72 P.S. 7204
  • Textbooks72 P.S. 7204
  • Custom softwareAct 84 of 2016
  • Residential heating fuels72 P.S. 7204
Worth flagging: Pennsylvania taxes SaaS. The test is whether the software is canned rather than how it is delivered, so remote access to prewritten software is taxed exactly like a boxed copy.[5]
Reference

Glossary of key terms

Canned software
Prewritten software, taxable in Pennsylvania however it is delivered or accessed.
Custom software
Software written for one specific purchaser, which remains outside the tax.
Accelerated Sales Tax
The prepayment programme for large filers, due by the 20th of the month.
Vendor discount
1% of tax kept by timely filers, capped at $25, $75 or $150 by frequency.
Transient vendor
A non-Pennsylvania business selling in the state, which needs its own licence type.
REV-1220
Pennsylvania’s exemption certificate, covering resale and other exempt purchases.
FAQ

Sales Tax FAQs

6% statewide. Philadelphia adds 2% and Allegheny County adds 1%, so the combined rate is 6%, 7% or 8%. No other county or municipality levies a sales tax.

Most ordinary clothing and footwear is exempt at any price, with no per-item cap. Formal wear, fur articles, sporting and athletic gear, specialist athletic footwear and accessories such as handbags remain taxable.

Yes. Pennsylvania taxes canned software regardless of delivery method, so remotely accessed and cloud software is taxable. Software written for one specific purchaser is not.

Over $100,000 of Pennsylvania gross sales in the previous 12 months. Pennsylvania measures on sales only and has no transaction-count test.

Businesses whose prior-year third-quarter liability reached $25,000 must make a prepayment by the 20th of the month, in addition to filing the ordinary return.

Yes, when the underlying sale is taxable and the vendor bills the charge. No deduction is allowed for shipping, handling, delivery or installation. Delivery tied to an exempt sale is exempt.

Verification

Sources & methodology

  1. PA Revenue – Sales, Use & Hotel Occupancy Tax
  2. PA Revenue – REV-717 Retailer’s Guide (PDF)
  3. 61 Pa. Code – 53.1 Clothing
  4. PA Revenue – Online Retailers
  5. PA Revenue – Canned Software & Digital Goods
  6. 61 Pa. Code – 53.2 Footwear
  7. PA Revenue – Accelerated Sales Tax Prepayments
  8. 61 Pa. Code – 121.26 Penalties
  9. PA Revenue – Digital Products
  10. PA Revenue – REV-819 2026 Due Dates (PDF)
  11. 61 Pa. Code – 54.1 Delivery Charges
  12. 61 Pa. Code – 60.16 Local Tax
  13. PA Revenue – Gross Receipts Tax
  14. PA Revenue – myPATH
Methodology: Every figure is checked against the Pennsylvania Department of Revenue or the Pennsylvania Code directly, never copied from a third-party guide. Local sourcing rules for Philadelphia and Allegheny County changed recently, so this page is reviewed each half year.
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