Texas vs Pennsylvania Sales Tax Nexus — Comparison 2026
Compare economic nexus thresholds, state and local rates, and filing rules in Texas and Pennsylvania.
| Metric | Texas | Pennsylvania |
|---|---|---|
| Economic nexus threshold | $500,000 | $100,000 |
| Transaction threshold | None | None |
| State rate | 6.25% | 6.00% |
| Avg. local rate | 1.94% | 0.34% |
| Combined state + local | 8.19% | 6.34% |
| Marketplace facilitator | Yes | Yes |
| Effective since | 2019-10-01 | 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 8.19%.
Neither state has a transaction-count trigger — only the dollar threshold matters.
Texas — nexus note
Economic nexus applies to remote sellers with $500,000 or more in gross revenue from Texas sales in the preceding twelve calendar months. Gross revenue includes taxable and nontaxable sales, resale transactions, and marketplace sales.
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 Texas and Pennsylvania you've already triggered. Then read each state's full guide: