Pennsylvania vs Ohio Sales Tax Nexus — Comparison 2026
Compare economic nexus thresholds, state and local rates, and filing rules in Pennsylvania and Ohio.
| Metric | Pennsylvania | Ohio |
|---|---|---|
| Economic nexus threshold | $100,000 | $100,000 |
| Transaction threshold | None | 200 |
| State rate | 6.00% | 5.75% |
| Avg. local rate | 0.34% | 1.47% |
| Combined state + local | 6.34% | 7.22% |
| Marketplace facilitator | Yes | Yes |
| Effective since | 2019-07-01 | 2019-08-01 |
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 7.22%.
Ohio also adds a 200-transaction trigger that Pennsylvania doesn't have.
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%).
Ohio — nexus note
Economic nexus applies to remote sellers with more than $100,000 in gross receipts OR 200 or more separate transactions delivered into Ohio in the current or preceding calendar year.
What to do next
Use the nexus calculator to check exactly which of Pennsylvania and Ohio you've already triggered. Then read each state's full guide: