California vs Pennsylvania Sales Tax Nexus — Comparison 2026
Compare economic nexus thresholds, state and local rates, and filing rules in California and Pennsylvania.
| Metric | California | Pennsylvania |
|---|---|---|
| Economic nexus threshold | $500,000 | $100,000 |
| Transaction threshold | None | None |
| State rate | 7.25% | 6.00% |
| Avg. local rate | 1.57% | 0.34% |
| Combined state + local | 8.82% | 6.34% |
| Marketplace facilitator | Yes | Yes |
| Effective since | 2019-04-01 | 2019-07-01 |
Which state is easier for sellers?
For low-revenue sellers: nexus triggers first in Pennsylvania because of its $100,000 threshold. If you cross that first, you register there first.
On rate: Pennsylvania is friendlier for customers with a combined state + local rate of 6.34% vs 8.82%.
Neither state has a transaction-count trigger — only the dollar threshold matters.
California — nexus note
Economic nexus triggers at $500,000 in gross sales of tangible personal property delivered into California in the current or prior calendar year. No transaction count threshold. AB 147 expanded the threshold from the original $100K/200 transactions to $500K sales-only.
Pennsylvania — nexus note
Economic nexus applies at $100,000 in gross sales into Pennsylvania in the previous twelve months. Local rates apply in Philadelphia (+2%) and Allegheny County (+1%).
What to do next
Use the nexus calculator to check exactly which of California and Pennsylvania you've already triggered. Then read each state's full guide: