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Pennsylvania sales tax, explained.

Thresholds, rates, taxability, filing schedules, and the Department of Revenue — everything a remote seller needs to know about Pennsylvania, on one page.

Economic nexus threshold
$100,000
Statewide base rate
6%
Transaction threshold
None
PhiladelphiaPittsburghAllentownErieHarrisburg
Pennsylvania · major filing jurisdictions
Nexus · Pennsylvania

When you owe sales tax in Pennsylvania.

Either economic or physical presence creates the obligation to register, collect, and remit Pennsylvania sales tax. Pennsylvania uses a sales-only test — there is no transaction-count threshold.

Economic nexus
Threshold
$100,000 in gross sales delivered into Pennsylvania in the previous calendar year
Measurement type
Sales only — transaction count does not matter
Measurement period
Previous calendar year
Included
Total gross sales across all channels — taxable, exempt, and marketplace sales all count toward the threshold
Marketplaces
Marketplace-facilitator sales are excluded from your threshold calculation — Pennsylvania's excludedTransactionTypes rule carves out TRANSACTION.MARKETPLACE, so sales collected by a registered marketplace facilitator do not count toward your $100,000
Physical nexus
Employees / remote staffOffice, branch, or retail locationWarehouse · 3PL · inventoryAgents or contractorsConstruction sites

Any physical presence — including a remote employee working from Pennsylvania, inventory stored in a Pennsylvania warehouse, or a contractor acting on your behalf — creates nexus immediately, with no sales threshold required. Registration is required from the first sale once physical nexus exists.

Rates · Pennsylvania

What you'll collect, city by city.

Pennsylvania's statewide rate is 6%. Philadelphia adds a 2% local tax, bringing that city's combined rate to 8%. Allegheny County (Pittsburgh) adds 1%, for a combined rate of 7%. All other jurisdictions collect at the 6% state rate.

JurisdictionCombined rateTangible propertyDigital goodsSaaSServices
PennsylvaniaStatewide base rate6%6%6%6%0%
Philadelphia8%8%8%8%0%
Pittsburgh7%7%7%7%0%
Allentown6%6%6%6%0%
Erie6%6%6%6%0%
Harrisburg6%6%6%6%0%

Pennsylvania is not a home-rule state for sales tax — local supplements are limited to Philadelphia's city tax and Allegheny County's county tax. Most jurisdictions collect only at the 6% state rate. Rates verified as of June 11, 2026.

Need the exact rate for one address or invoice? Our calculator returns the combined state and local rate for any Pennsylvania address.

Open the sales tax calculator
Taxability · Pennsylvania

Is your product taxable here?

Pennsylvania is one of the few states that taxes SaaS and digital goods — making it a significant obligation for software and digital-product businesses.

Product categoryStatusWhat to know
Tangible personal propertyTaxablePhysical goods delivered into Pennsylvania are taxable at the combined rate for the delivery address.
SaaS & cloud softwareTaxablePennsylvania taxes SaaS for both B2B and B2C customers — remotely-accessed software is treated as a taxable service, unlike in most states.
Digital goodsTaxableDownloads, digital products, and electronically-delivered content are subject to Pennsylvania sales tax.
Professional servicesNot taxableConsulting, legal, accounting, and similar professional services are generally exempt in Pennsylvania.
General servicesNot taxableMost general services are not taxable in Pennsylvania unless the service is specifically enumerated as taxable by statute.
Bundled hardware + softwarePartialWhen hardware and software are bundled, the taxable portion depends on how the sale is structured — separately-stated software may be assessed differently. Itemize your invoices carefully.
Filings · Pennsylvania

Filing schedules and due dates.

Pennsylvania assigns your filing frequency at registration based on your expected tax liability. All returns are filed through myPATH, the Pennsylvania Department of Revenue's online portal.

FrequencyReturnDue dateWho it applies to
MonthlyMost common for larger sellersPA-3 Sales, Use and Hotel Occupancy Tax Return (myPATH)20th day of the month following the reporting periodSellers with higher monthly tax liability, as assigned by the Department of Revenue
Monthly with accelerated prepaymentPA-3 plus accelerated prepayment (myPATH)Prepayment due the 20th of the current month; return due the 20th of the following monthHigh-volume sellers above the Department's accelerated-payment threshold
QuarterlyPA-3 Sales, Use and Hotel Occupancy Tax Return (myPATH)20th day of the month following the end of the quarterSellers with moderate tax liability, as assigned
Semi-annuallyPA-3 Sales, Use and Hotel Occupancy Tax Return (myPATH)20th day of the month following the end of the semi-annual periodSmall sellers with low tax liability, as assigned

Crossed the threshold, or about to?

A Commenda expert will review your Pennsylvania exposure, register you with the Department of Revenue through myPATH, and take over the filing calendar — usually within a week.

The state authority

Pennsylvania Department of Revenue — the tax office.

The Pennsylvania Department of Revenue administers sales, use, and hotel occupancy tax through myPATH, its online self-service portal. Registration, filing, payment, and account management are all handled in one place.

pa.gov/agencies/revenue

Registration through myPATH requires a Tax Portal username and password. You will also need your business entity details and a State Tax ID if you already have one.

What you can do there
  • Register for a sales tax license

    Register online through myPATH. There is no fee to obtain a Pennsylvania sales tax license.

  • File returns and pay

    All returns, prepayments, and amendments are submitted through myPATH. Electronic payment via ACH is standard.

  • Look up the rate for any address

    The Department of Revenue provides rate information for Pennsylvania addresses — use it to confirm whether Philadelphia or Allegheny County local rates apply.

  • Verify an exemption certificate

    Confirm that a customer's Pennsylvania exemption certificate is valid before honoring an exempt sale.

Exposure & exemptions · Pennsylvania

If you're behind, or your buyers are exempt.

Back-period exposure & voluntary disclosure

Pennsylvania participates in the Multistate Tax Commission (MTC) voluntary disclosure program and also accepts direct VDA applications through the Department of Revenue.

Lookback
Typically 3 years under a VDA — versus a longer exposure window if the Department contacts you first
Penalties
Generally waived for sellers who come forward proactively under the VDA program
Interest
Still owed on unpaid tax — interest relief is not typically part of the Pennsylvania VDA
Unfiled returns
No statute of limitations applies until a return is filed — exposure is open-ended for unfiled periods

Exemption certificates accepted

Collect a valid exemption certificate at the time of sale and retain it in your records — the seller bears the burden of proof if the exemption is challenged.

Resale
REV-1220 Pennsylvania Exemption Certificate (for resale and other exemptions)
Multi-state
MTC Uniform Sales and Use Tax Exemption Certificate accepted; Pennsylvania is not an SST member state
Nonprofit / charitable
Qualifying charitable, religious, and educational organizations may be exempt — must present a valid PA exemption number
Manufacturing / direct use
Machinery, equipment, and supplies used directly in manufacturing or processing may qualify for exemption under Pennsylvania law

FAQ · Pennsylvania

Pennsylvania questions, answered.

The questions remote sellers ask us most about Pennsylvania.
Read our FAQ library

Yes. Pennsylvania is one of the states that taxes remotely-accessed software — both B2B and B2C SaaS sales are subject to the state sales tax. This applies at the 6% statewide rate, plus the Philadelphia or Allegheny County supplement if the customer is in those jurisdictions.

No. Pennsylvania uses a sales-only test: $100,000 in gross sales delivered into the state in the previous calendar year. There is no transaction-count threshold.

No. Pennsylvania excludes marketplace-facilitator transactions from the economic nexus calculation. Sales collected by a registered marketplace facilitator on your behalf do not count toward your $100,000 threshold.

Philadelphia's combined rate is 8% — the 6% Pennsylvania state rate plus a 2% Philadelphia city tax. Pittsburgh (Allegheny County) has a combined rate of 7%, and all other Pennsylvania jurisdictions collect at 6%.

Yes. Pennsylvania taxes digital products including downloads, digital content, and electronically-delivered goods. This, combined with SaaS taxability, makes Pennsylvania one of the more significant states for digital and software businesses to monitor.

The Department of Revenue assigns monthly, monthly with accelerated prepayment, quarterly, or semi-annual filing based on your expected tax liability. Most remote sellers with moderate volume are assigned quarterly or monthly. All returns are filed through myPATH.

Yes. A remote employee working from Pennsylvania creates physical nexus immediately — registration and collection are required from the first sale, regardless of sales volume.

Yes. Commenda monitors your Pennsylvania exposure, registers you with the Department of Revenue through myPATH, calculates the correct rate for every transaction including Philadelphia and Allegheny County supplements, and files each return on the assigned schedule. Book a call to see it on your own data.

United States

Sales tax, state by state.

* No state-level sales tax. Alaska's local jurisdictions still enforce economic nexus through the ARSSTC.