Pennsylvania Sales Tax: 6% Rate, Exemptions and Local Tax

Pennsylvania has one statewide sales tax rate and only two local add-ons. Many everyday purchases are not taxed at all, which is why a Pennsylvania receipt often looks different from a neighbouring state's.

This guide sets out the rate, the Allegheny County and Philadelphia additions, what the Department of Revenue says is taxable and exempt, use tax on out-of-state purchases, and the July 2026 change to where local tax applies. Everything is taken from the Department of Revenue pages and its Retailer's Information Guide (REV-717, February 2026 edition), read on 2 November 2026.

The Rate: 6 Percent, Plus Two Local Add-Ons

The Department of Revenue states: "The Pennsylvania sales tax rate is 6 percent." It adds that by law a 1 percent local tax applies to purchases in Allegheny County and a 2 percent local tax applies in Philadelphia. The department's retailer guide says that as of January 2010 only Allegheny County and the City of Philadelphia have imposed local sales taxes, so the rest of the state pays 6 percent.

Table calculated by CountryTaxCalc.com from the combined rates above; it is our arithmetic, not a Department of Revenue table. It assumes the item is fully taxable and ignores any other fees.

The same Department of Revenue page states that the hotel occupancy tax is imposed at the same rate as sales tax and applies to room rentals of less than 30 days.

What Is Taxable and What Is Exempt

The sales and use tax applies to the retail sale, rental or use of tangible personal property, including digital products, and to certain services. The department lists the major exempt items as food that is not ready to eat, candy and gum, most clothing, textbooks, pharmaceutical drugs, sales for resale, and residential heating fuels such as oil, electricity, gas, coal and firewood.

The guide states: "Generally, clothing is nontaxable except the following" and then lists formal day or evening apparel, certain fur articles, and sporting goods and clothing normally worn when engaged in sports. Repairing, altering or cleaning clothing that is itself non-taxable is also not taxed. The department notes the guide is informational only and does not bind it, so check the specific item with the department (717-787-1064).

Taxable Services

The retailer guide says the services it lists are generally subject to state and local sales or use tax when the delivery or benefit of the service occurs in Pennsylvania. Services it names include lobbying, adjustment and collection services, secretarial and editing services, employment agency services, help supply services, disinfecting and pest control, building maintenance or cleaning, lawn care, and self-storage. Building repair services on property permanently affixed to real estate are described as non-taxable.

The July 2026 Change: Local Tax Now Follows the Delivery Address

Act 21 of 2026 requires vendors who already collect the 6 percent state tax to also collect Philadelphia's 2 percent and Allegheny County's 1 percent local tax on taxable sales made to customers in those counties. The Department of Revenue says the change became law on 12 July 2026 with a retroactive effective date of tax years after 31 December 2025, and that it would not begin enforcing the new rules until 1 October 2026.

Before the change, local sales tax was generally based on the point of sale, meaning where the vendor was located. It is now based on the point of destination, where the product or service is delivered. The department states that state sales tax rules, and state and local use tax rules, have not changed. The February 2026 retailer guide (REV-717) predates Act 21 and still describes local tax as applying to sales originating in the county, so rely on the department's local-tax page for sourcing. Confirm unusual situations, such as orders shipped from outside the county, with the department directly.

Use Tax on Out-of-State and Online Purchases

If a seller does not charge Pennsylvania sales tax on a taxable item delivered into or used in Pennsylvania, the consumer must report and remit use tax. The rate is the same as sales tax: 6 percent, plus 1 percent for Allegheny County and 2 percent for Philadelphia. The department's own example is a book from a website that does not collect Pennsylvania tax: you owe use tax on the entire purchase price, including shipping and handling charged by the seller.

Individuals can report use tax through myPATH or annually with their PA-40 income tax return. The annual method cannot be used for business purchases or for items covered by a Notice of Potential Use Tax Due, such as motor vehicles and boats. The department warns that when it learns of unpaid use tax it will assess the tax plus penalty and interest.

Sellers: Licence and Returns

A business that sells taxable items or performs taxable services needs a Sales, Use and Hotel Occupancy Tax licence, obtained by registering through myPATH. The department states that returns must be filed whether or not taxable transactions occur in a period. For forms, filing frequency and exemption certificates, use the department's Retailer's Information Guide (REV-717).