Does Pennsylvania have sales tax?

Yes. Pennsylvania has a 6.00% statewide sales tax rate, plus an average local rate of 0.34%. Check the exact rate at the customer's delivery address before charging. Source data last retrieved 2026-05-30.

Do I have to collect sales tax in Pennsylvania?

You must collect Pennsylvania sales tax if your economic nexus threshold is met: $100,000 in sales to Pennsylvania customers.

What is Pennsylvania's sales tax economic nexus threshold for 2026?

Pennsylvania Department of Revenue guidance says remote sellers and marketplace facilitators have economic presence when annual Pennsylvania gross sales exceed $100,000. Pennsylvania measures the threshold by calendar year, uses no transaction-count test, and says the sales amount includes taxable and nontaxable sales. Pennsylvania DOR source data last retrieved 2026-05-30.

Do marketplace sales count toward Pennsylvania economic nexus?

Pennsylvania says a marketplace facilitator with no physical presence should count both facilitated Pennsylvania sales and direct Pennsylvania sales toward the $100,000 threshold. A marketplace seller with no physical presence counts direct Pennsylvania sales plus sales made through a marketplace facilitator only when that facilitator does not collect Pennsylvania sales tax on the seller's behalf. Pennsylvania DOR source data last retrieved 2026-05-30.

How often do Pennsylvania remote sellers file sales tax returns?

Pennsylvania lists monthly, quarterly, semi-annual, and monthly-with-prepayment sales/use tax filer tracks for 2026. Returns are due even when no taxable transactions occur in the period; quarterly 2026 periods are due April 20, July 20, October 20, and January 20, 2027, while semi-annual periods are due August 20, 2026 and February 22, 2027. Pennsylvania DOR source data last retrieved 2026-05-30.

What is Pennsylvania's sales tax rate?

Pennsylvania's base state rate is 6.00% plus an average local rate of 0.34%. Always check the exact rate at the customer's delivery address before charging.

Does Pennsylvania have a marketplace facilitator law?

Yes. Marketplaces like Amazon, Etsy, and eBay collect and remit Pennsylvania sales tax on behalf of third-party sellers for transactions they facilitate. Direct-to-consumer sales outside a marketplace are still your responsibility.

What is Pennsylvania's marketplace facilitator threshold for sales tax?

Pennsylvania applies the same threshold to marketplace facilitators as to remote sellers: $100,000 in Pennsylvania sales over the lookback period. When a marketplace exceeds the threshold, it must register and collect Pennsylvania sales tax on every facilitated sale — sellers do not collect on those marketplace transactions. Direct-to-consumer sales you make outside any marketplace still count toward your own economic nexus and remain your collection responsibility once you cross the threshold.

When did Pennsylvania's economic nexus law take effect?

Pennsylvania's current economic nexus rule took effect on 2019-07-01.

Pennsylvania Sales Tax Nexus & Economic Nexus Threshold (2026)

Updated 2026-05-30

Economic nexus triggers at $100,000 in sales delivered to Pennsylvania customers.

6.00% statewide sales tax rate, with an average combined state and local rate of 6.34%.

Economic nexus threshold	$100,000 No transaction count threshold
State sales tax rate	6.00% Average combined rate (state + local): 6.34%
Marketplace facilitator law	Yes Amazon, Etsy, eBay collect and remit on your behalf
Effective date	2019-07-01
Department of Revenue	Official site

Check Pennsylvania nexus with your numbers

If your sales are close to the Pennsylvania threshold, run the sales tax nexus calculator with your revenue and transaction count before you register. The calculator applies the same state threshold data shown here and can compare Pennsylvania against every other state where you sell.

How Pennsylvania nexus works

Pennsylvania sales tax nexus and economic nexus threshold: more than $100,000 in annual Pennsylvania gross sales, measured by calendar year, creates economic presence for remote sellers and marketplace facilitators (eff. 2019-07-01 under Act 13 of 2019 and Sales and Use Tax Bulletin 2019-01). Pennsylvania uses a sales-only threshold -- no transaction-count test. Gross sales include taxable and nontaxable sales across channels. A marketplace facilitator with no Pennsylvania physical presence counts both facilitated and direct Pennsylvania sales; a marketplace seller counts direct sales plus marketplace sales only when the facilitator does not collect Pennsylvania sales tax on its behalf. After the first collection year, Pennsylvania measures prior calendar-year sales and starts the annual collection period in the second quarter. The state rate is 6%, with local add-ons in Allegheny County (+1%) and Philadelphia (+2%). Pennsylvania 2026 sales/use tax filing calendars list monthly, quarterly, semi-annual, and monthly-with-prepayment filer tracks; returns are due even when no taxable transactions occur in the period. Sellers without physical presence can use a Pennsylvania-certified service provider for registration, filing, collection, and remittance support. Pennsylvania DOR source data last retrieved 2026-05-30.

Filing frequency

Filing frequency in Pennsylvania depends on your sales tax liability. Higher-volume sellers file monthly; lower-volume sellers typically file quarterly or annually. The state will assign a frequency when you register.

Marketplace facilitator law

Yes, Pennsylvania has a marketplace facilitator law. Sales you make through Amazon, Etsy, eBay, Walmart, and other marketplaces are collected and remitted by the marketplace — you do not need to collect tax on those transactions yourself, though you may still need to register.

Pennsylvania sales tax by topic

Related states to Pennsylvania

If you sell into Pennsylvania, you likely also sell into these nearby or economically similar states. Each has its own nexus threshold and rate.

New York$500,000 · 4.00%

Compare Pennsylvania vs New York →

New Jersey$100,000 · 6.63%

Compare Pennsylvania vs New Jersey →

Ohio$100,000 · 5.75%

Compare Pennsylvania vs Ohio →

Maryland$100,000 · 6.00%

Compare Pennsylvania vs Maryland →

Frequently asked questions

Does Pennsylvania have sales tax?: Yes. Pennsylvania has a 6.00% statewide sales tax rate, plus an average local rate of 0.34%. Check the exact rate at the customer's delivery address before charging. Source data last retrieved 2026-05-30.
Do I have to collect sales tax in Pennsylvania?: You must collect Pennsylvania sales tax if your economic nexus threshold is met: $100,000 in sales to Pennsylvania customers.
What is Pennsylvania's sales tax economic nexus threshold for 2026?: Pennsylvania Department of Revenue guidance says remote sellers and marketplace facilitators have economic presence when annual Pennsylvania gross sales exceed $100,000. Pennsylvania measures the threshold by calendar year, uses no transaction-count test, and says the sales amount includes taxable and nontaxable sales. Pennsylvania DOR source data last retrieved 2026-05-30.
Do marketplace sales count toward Pennsylvania economic nexus?: Pennsylvania says a marketplace facilitator with no physical presence should count both facilitated Pennsylvania sales and direct Pennsylvania sales toward the $100,000 threshold. A marketplace seller with no physical presence counts direct Pennsylvania sales plus sales made through a marketplace facilitator only when that facilitator does not collect Pennsylvania sales tax on the seller's behalf. Pennsylvania DOR source data last retrieved 2026-05-30.
How often do Pennsylvania remote sellers file sales tax returns?: Pennsylvania lists monthly, quarterly, semi-annual, and monthly-with-prepayment sales/use tax filer tracks for 2026. Returns are due even when no taxable transactions occur in the period; quarterly 2026 periods are due April 20, July 20, October 20, and January 20, 2027, while semi-annual periods are due August 20, 2026 and February 22, 2027. Pennsylvania DOR source data last retrieved 2026-05-30.
What is Pennsylvania's sales tax rate?: Pennsylvania's base state rate is 6.00% plus an average local rate of 0.34%. Always check the exact rate at the customer's delivery address before charging.
Does Pennsylvania have a marketplace facilitator law?: Yes. Marketplaces like Amazon, Etsy, and eBay collect and remit Pennsylvania sales tax on behalf of third-party sellers for transactions they facilitate. Direct-to-consumer sales outside a marketplace are still your responsibility.
What is Pennsylvania's marketplace facilitator threshold for sales tax?: Pennsylvania applies the same threshold to marketplace facilitators as to remote sellers: $100,000 in Pennsylvania sales over the lookback period. When a marketplace exceeds the threshold, it must register and collect Pennsylvania sales tax on every facilitated sale — sellers do not collect on those marketplace transactions. Direct-to-consumer sales you make outside any marketplace still count toward your own economic nexus and remain your collection responsibility once you cross the threshold.
When did Pennsylvania's economic nexus law take effect?: Pennsylvania's current economic nexus rule took effect on 2019-07-01.

Sources

date_retrieved: 2026-05-30