Pennsylvania Sales Tax on Leases and Rentals Pennsylvania: Sales Tax Handbook


Are Leases and Rentals subject to sales tax?

While Pennsylvania's sales tax generally applies to most transactions, certain items have special treatment in many states when it comes to sales taxes. This page describes the taxability of leases and rentals in Pennsylvania, including motor vehicles and tangible media property. To learn more, see a full list of taxable and tax-exempt items in Pennsylvania.

Motor Vehicles
In the state of Pennsylvania, any leases for a minimum of 30 days will be subject to an additional motor vehicle lease tax. Any rentals for a maximum of 29 days will be subject to an additional rental tax and fee.

Tangible Media Property
Sales of tangible media property are subject to sales tax in Pennsylvania.

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