Pennsylvania: Sales Tax Handbook
Pennsylvania Sales Tax Rate
|State Sales Tax||Local Sales Tax Range||Average Local Tax||Average Combined Tax||Max Combined Tax|
|6%||0% - 2%||0.166%||6.166%||8%|
2023 Pennsylvania Sales Tax Handbook
Pennsylvania Table of Contents
- List of Local Sales Tax Rates
- Sales Tax Calculator
- Sales Tax Exemption Certificates
- Sales Tax Info For Businessowners
- Taxable vs. Non-Taxable Purchases
- Sales Tax on Cars & Vehicles
- More Information
Pennsylvania's Sales Tax By The Numbers:
Pennsylvania has a higher-than-average state sales tax rate, but the actual sales tax rates in most Pennsylvania cities are lower than average when local sales taxes from Pennsylvania's 68 local tax jurisdictions are taken into account.
Rankings by Average State + Local Sales Tax:
Ranked 35th highest by combined state + local sales tax
Ranked 36th highest by per capita revenue from state + local sales taxes ($770 per capita)
Rankings by State Sales Tax Only:
Ranked 8th highest by state sales tax rate
Ranked 29th highest by per capita revenue from the statewide sales tax ($724 per capita)
Printable PDF Pennsylvania Sales Tax Datasheet
Pennsylvania has a statewide sales tax rate of 6%, which has been in place since 1953.
Municipal governments in Pennsylvania are also allowed to collect a local-option sales tax that ranges from 0% to 2% across the state, with an average local tax of 0.166% (for a total of 6.166% when combined with the state sales tax). The maximum local tax rate allowed by Pennsylvania law is 2%. You can lookup Pennsylvania city and county sales tax rates here.
This page provides an overview of the sales tax rates and laws in Pennsylvania. If you are a business owner and need to learn more about things like getting a sales tax permit, filing a sales tax return, or making tax-exempt purchases for resale see the Pennsylvania Sales Tax Handbook's Table of Contents above.
What is exempt from sales taxes in Pennsylvania?
Many states have special sales tax rates that apply to the purchase of certain types of goods, or fully exempt them from the sales tax altogether. Here's how Pennsylvania taxes five types of commonly-exempted goods:
For more details on what types of goods are specifically exempt from the Pennsylvania sales tax see Pennsylvania sales tax exemptions. To learn more about what types of transactions are subject to the sales tax to begin with, see what purchases are taxable in Pennsylvania? Taxation of vehicle purchases in particular are discussed in the page about Pennsylvania's sales tax on cars.
Are services subject to sales tax in Pennsylvania?
"Goods" refers to the sale of tangible personal property, which are generally taxable. "Services" refers to the sale of labor or a non-tangible benefit. In Pennsylvania, specified services are taxable.
About the Pennsylvania Sales Tax
The state of Pennsylvania has a relatively simple sales tax rate, and utilizes a flat state tax rate. However, in addition to the flat state tax rate, there are county taxes, which will vary significantly depending on which jurisdiction you are in.
Is the Pennsylvania Sales Tax Destination-Based or Origin-Based?
Pennsylvania is a origin-based sales tax state, which means sales tax rates are determined by the location of the vendor, not by the location of the buyer. The origin-based method of determining sales tax is less complicated for vendors than destination-based sales tax, because all in-state buyers are charged the same sales tax rate regardless of their location.
Is Pennsylvania a Streamlined Sales Tax State?
Pennsylvania is not a member of the Streamlined Sales and Use Tax Agreement. The SSUTA is an agreement adopted by about half of states that ensures that their sales tax laws are simplified to lower the costs associated with compliance.
Contact the Pennsylvania Department of Revenue
The Pennsylvania Sales Tax is administered by the Pennsylvania Department of Revenue. You can learn more by visiting the sales tax information website at www.revenue.state.pa.us.
Phone numbers for the Sales Tax division of the Department of Revenue are as follows:
- Local Phone: (717) 787-1064
Learn More: Our Book Recommendations
If you would like to learn more about how to manage your Pennsylvania sales taxes, we recommend the following books:
Small Business Taxes For Dummies
This introductury book assists both current and aspiring small business owners with important tax planning issues, and covers a wide variety of small business tax topics.Buy on Amazon
A Guide to Sales and Use Tax
This book provides information and insights on how to comply with a multitude of sales and use tax laws and regulations. This is our recommendation if you need an in-depth look into sales taxes.Buy on Amazon
Simplify Pennsylvania sales tax compliance! We provide sales tax rate databases for businesses who manage their own sales taxes, and can also connect you with firms that can completely automate the sales tax calculation and filing process. Click here to get more information.
Pennsylvania Sales Tax Rates by Zip Code:
Need an updated list of Pennsylvania sales tax rates for your business? Download our Pennsylvania sales tax database!