The Pennsylvania sales tax rate is 6.00%. Two counties, Philadelphia and Allegheny, impose local taxes on top of that, which brings their combined rates to 8.00% and 7.00%, respectively. Every other county in the state charges the flat 6.00%.

Below, we cover what the rates look like across Pennsylvania’s major cities and counties, what’s exempt and what isn’t, and what businesses with Pennsylvania nexus need for sales tax compliance.

Highlights

• Pennsylvania’s base sales tax rate is 6.00%. Only Philadelphia County and Allegheny County add local taxes on top.

• Groceries, most clothing, and prescription drugs are fully exempt from Pennsylvania sales tax.

• Businesses selling into Pennsylvania must collect the correct rate based on their customers’ locations. Miscoding a Philadelphia County or Allegheny County sale creates direct liability for the difference.

What is the Pennsylvania sales tax rate?

Pennsylvania’s state sales tax rate is 6.00%. That applies to retail sales of tangible personal property and certain enumerated services. The average combined rate, once you factor in local additions, is 6.34%.

Pennsylvania uses destination-based sourcing for remote sellers, which means you collect tax based on where your customer is, not where your business is.

What local sales taxes apply on top of Pennsylvania’s sales tax rate?

Only two counties in Pennsylvania impose a local sales tax: Philadelphia and Allegheny. Everywhere else pays the 6% state rate and nothing more. Compared with states with hundreds of local taxing jurisdictions, Pennsylvania’s structure is unusually easy. If you know your customer’s county, you know their rate.

2026 Pennsylvania sales tax range

How do Pennsylvania’s sales tax rates vary by city?

Because only two counties impose local taxes, Pennsylvania’s major cities generally sit at a flat 6%. Specific cities are listed with their counties below.

How do Pennsylvania’s sales tax rates vary by county?

Pennsylvania has 67 counties, and 65 of them charge the base state rate. The two that don’t, Allegheny (7.00%) and Philadelphia (8.00%), are also the state’s two most populous, so getting their rates wrong can affect a disproportionate share of transactions.

What is exempt from Pennsylvania’s sales tax rate?

Pennsylvania’s exemption list is broader than that in many states, particularly around everyday purchases. Businesses selling into Pennsylvania need to get this right: overcollecting creates refund exposure and customer friction, and undercollecting creates tax liability.

The major exempt categories include:

• Unprepared food and groceries: Unprepared food sold at grocery stores is exempt. Prepared foods sold hot or ready-to-eat are taxable at the full 6.00%.

• Clothing and footwear: Pennsylvania’s clothing exemption covers everyday wearing apparel but not formal wear, fur, or certain accessories.

• Prescription and over-the-counter drugs: Both categories are fully exempt.

• Residential fuel and utilities: Coal, fuel oil, gas, steam, and electricity purchased for home use are all exempt.

• Farming supplies and equipment: Tools, fertilizers, and machinery used directly in agricultural production are exempt.

• Newspapers and publications: School textbooks and periodicals sold by subscription are exempt. But be aware that digital products and software-as-a-service (SaaS) are taxable, so if you’re selling to a Pennsylvania customer, you have to collect.

• Manufacturing equipment: Machinery and materials used directly in production qualify, but you’ll need a certificate.

How does Pennsylvania’s sales tax rate affect what businesses collect?

Businesses with physical or economic nexus in Pennsylvania are required to collect sales tax and file regular returns.

Here’s how nexus is defined:

• Physical nexus: Physical nexus applies regardless of sales volume: employees, inventory stored in a Pennsylvania warehouse, or participating in trade shows in the state can all create the obligation.

• Economic nexus: Economic nexus kicks in once you’ve crossed $100,000 in gross Pennsylvania sales in the previous 12 months. This doesn’t include a transaction-count threshold, only the dollar amount.

Pennsylvania uses origin-based sourcing for in-state sellers and destination-based sourcing for remote sellers. If your business is physically in Pennsylvania, you collect based on your location. If you’re shipping in from outside the state, you collect based on your customer’s address, which means distinguishing between 6.00%, 7.00%, and 8.00% on every transaction.

If you sell through platforms such as Amazon, eBay, or Etsy, those platforms collect and remit Pennsylvania sales tax on your behalf for those transactions. Sales through your own website remain your responsibility if you have nexus.

The Pennsylvania Department of Revenue assigns your filing frequency (monthly, quarterly, or semi-annually) based on your sales tax liability. Returns are due by the 20th or 21st of the month following the close of each reporting period, and are filed electronically through the myPATH portal. Errors come with real consequences: charging 6.00% to a Philadelphia customer when you should be charging 8.00% means the business, not the customer, is liable for the difference. Stripe’s sales tax calculator helps make things easy, and Stripe Tax handles rate calculation at the transaction level. It applies the correct state and local rates based on the customer’s address and updates automatically when rules change.

How Stripe Tax can help

Stripe Tax reduces the complexity of tax compliance so you can focus on growing your business. Stripe Tax helps you monitor your obligations and alerts you when you exceed a sales tax registration threshold based on your Stripe transactions. In addition, it automatically calculates and collects sales tax, VAT, and GST on both physical and digital goods and services—in all US states and in more than 100 countries.

Start collecting taxes globally by adding a single line of code to your existing integration, clicking a button in the Dashboard, or using our powerful API.

Stripe Tax can help you:

• Understand where to register and collect taxes: See where you need to collect taxes based on your Stripe transactions. After you register, switch on tax collection in a new state or country in seconds. You can start collecting taxes by adding one line of code to your existing Stripe integration or add tax collection with the click of a button in the Stripe Dashboard.

• Register to pay tax: Let Stripe manage your global tax registrations and benefit from a simplified process that prefills application details—saving you time and simplifying compliance with local regulations.

• Automatically collect tax: Stripe Tax calculates and collects the right amount of tax owed, no matter what or where you sell. It supports hundreds of products and services and is up-to-date on tax rules and rate changes.

• Simplify filing: Stripe Tax seamlessly integrates with filing partners, so your global filings are accurate and timely. Let our partners manage your filings so you can focus on growing your business.

Learn more about Stripe Tax, or get started today.