Pennsylvania vs Arizona Sales Tax Nexus — Comparison 2026
Compare economic nexus thresholds, state and local rates, and filing rules in Pennsylvania and Arizona.
| Metric | Pennsylvania | Arizona |
|---|---|---|
| Economic nexus threshold | $100,000 | $100,000 |
| Transaction threshold | None | None |
| State rate | 6.00% | 5.60% |
| Avg. local rate | 0.34% | 2.85% |
| Combined state + local | 6.34% | 8.45% |
| Marketplace facilitator | Yes | Yes |
| Effective since | 2019-07-01 | 2021-01-01 |
Which state is easier for sellers?
For low-revenue sellers: nexus triggers first in both states because of its 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 8.45%.
Neither state has a transaction-count trigger — only the dollar threshold matters.
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%).
Arizona — nexus note
Economic nexus in Arizona triggers at $100,000 in gross sales delivered into Arizona in the current or prior calendar year. No transaction count threshold.
What to do next
Use the nexus calculator to check exactly which of Pennsylvania and Arizona you've already triggered. Then read each state's full guide: