Pennsylvania exempts groceries, most clothing, and prescription drugs from sales tax — a generous combination — at its uniform 6% rate. Philadelphia and Allegheny County (Pittsburgh) add their own local taxes, while the rest of Pennsylvania has no local sales tax. Pennsylvania's clothing exemption is the broadest of any state that has one — no price limit.
Pennsylvania sales tax overview
| Component | 2026 Rate |
|---|---|
| State sales tax | 6.00% |
| Avg local add-on | 0.340% |
| Avg combined | 6.34% |
| Maximum combined | 8.00% |
Note: Pennsylvania exempts most clothing, groceries, and prescriptions. Philadelphia adds 2% local; Allegheny County (Pittsburgh) adds 1%.
Pennsylvania sales tax by city
Combined state + local sales tax rates for major cities in Pennsylvania:
| City | Combined Rate |
|---|---|
| Philadelphia | 8.00% |
| Pittsburgh | 7.00% |
| Allentown | 6.00% |
What's exempt in Pennsylvania
Groceries
Exempt from Pennsylvania state sales tax. Local jurisdictions may still tax.
Clothing & footwear
Exempt from Pennsylvania sales tax.
Prescription drugs
Exempt from sales tax (typical across most states).
How Pennsylvania sales tax is calculated
Sales tax in Pennsylvania is calculated by multiplying the pre-tax purchase price by the applicable combined rate. The formula is simple:
Sales Tax = Purchase Price × 6.34% (avg combined)
Total = Purchase Price + Sales Tax
The exact rate depends on where the purchase occurs — the state base rate (6.00%) plus any local city or county add-ons. Pennsylvania allows local jurisdictions to add their own taxes, so the rate varies by location.
Quick calculation examples at average rate 6.34%:
$100 item
$6.34 tax
$106.34 total
$250 item
$15.85 tax
$265.85 total
$500 item
$31.70 tax
$531.70 total
$1,000 item
$63.40 tax
$1063.40 total
Additional tax-free items in Pennsylvania
Beyond the standard exemptions, Pennsylvania also provides sales tax relief on these categories:
Exemptions may have conditions. Always verify with the Pennsylvania Department of Revenue for complete rules.
Pennsylvania sales tax in context: rates, history, and neighbors
Pennsylvania's 6% state sales tax (since 1968 — among the longest-stable rates in the US) plus only Philadelphia (2% local) and Allegheny County/Pittsburgh (1% local) creates a unique two-tier system: Philadelphia 8%, Pittsburgh/Allegheny 7%, all other PA jurisdictions 6%. PA exempts groceries, all clothing (no price limit), and prescription drugs — among the broadest exemptions in the US. PA's combination of low base rate + broad exemptions makes everyday shopping notably cheaper than in NY or NJ. Compared to neighbors: Ohio (~7.21% combined), New York (~8.52% combined NYC), New Jersey (6.625%), Maryland (6%), Delaware (0%), West Virginia (~6.58%) — PA's 6% in most of the state is among the lower combined rates in the Mid-Atlantic.
Online shopping & Pennsylvania sales tax
Pennsylvania requires economic nexus — remote sellers with $100,000+ or 200+ PA transactions must collect Pennsylvania sales tax. Pennsylvania also taxes most digital goods including streaming subscriptions, digital downloads, and remote-accessed software at the standard rate. Marketplace facilitators collect PA tax on all third-party sales.
Use Tax reminder: If you purchase taxable goods online from a seller who does NOT collect Pennsylvania sales tax, you technically owe Use Tax — the same rate as sales tax, reportable on your Pennsylvania state tax return. Use Tax enforcement on consumers is rare but the obligation exists for significant purchases.
How much Pennsylvania sales tax on common purchases?
Using Pennsylvania's average combined rate of 6.34%:
| Purchase | Price | Sales Tax | Total |
|---|---|---|---|
| Grocery cart | $150 | Exempt | $150.00 |
| Clothing / shoes | $120 | Exempt | $120.00 |
| Prescription drug | $80 | Exempt | $80.00 |
| Smartphone | $999 | $63.34 | $1062.34 |
| Laptop / tablet | $1,299 | $82.36 | $1381.36 |
| New car ($35,000) | $35,000 | $2219.00 | $37219.00 |
| Home appliance | $1,500 | $95.10 | $1595.10 |
| Restaurant meal | $60 | $3.80 | $63.80 |
Based on Pennsylvania's average combined rate of 6.34%. Exact tax depends on city/county. Use our calculator above for specific locations and amounts.
Collecting sales tax in Pennsylvania: business guide
If you sell goods or taxable services to Pennsylvania customers, here's what you need to know:
- Registration: Register for a Pennsylvania sales tax permit/license through the Pennsylvania Department of Revenue before making your first taxable sale. Most states process registrations online within a few days.
- Economic nexus (online sellers): If you have $100,000+ in Pennsylvania annual sales or 200+ transactions, you must collect Pennsylvania sales tax even without a physical presence in the state — per South Dakota v. Wayfair (2018). You must collect both state (6.00%) and applicable local rates.
- Destination vs origin sourcing: Pennsylvania uses destination-based sourcing for most sales — the tax rate where the buyer receives the goods applies. Always use the customer's delivery address to determine the rate.
- Filing frequency: Frequency depends on your Pennsylvania sales volume — monthly for high-volume sellers, quarterly or annually for low-volume sellers. Check with the Pennsylvania Department of Revenue for your specific filing schedule.
- Marketplace sales: If you sell through Amazon, Etsy, eBay, or similar platforms, the marketplace is required to collect and remit Pennsylvania sales tax on your behalf — you don't need to collect it separately on marketplace transactions.
- Resale certificates: Businesses purchasing goods for resale can provide a Pennsylvania resale certificate to suppliers to avoid paying sales tax on wholesale purchases. Keep copies of all resale certificates for audits.
Streamlined Sales Tax (SST): Pennsylvania is not currently a member of the Streamlined Sales Tax (SST) Agreement — check Pennsylvania Department of Revenue for filing specifics.
Pennsylvania-specific business compliance details
Pennsylvania businesses register with the PA Department of Revenue at revenue.pa.gov for a Sales Tax License (no fee). Filing frequency: monthly for $25,000+/quarter tax, quarterly for $300-$25,000 quarterly, semi-annually for $0-$300. Out-of-state sellers with $100,000+ in PA sales (or 200+ transactions) must collect PA tax (economic nexus, since 2019). Marketplace facilitators collect PA tax. PA uses destination-based sourcing. The clothing exemption (all clothing, no price cap) requires careful POS configuration — some 'fashion accessories' (jewelry, formal wear, costume) may still be taxable. Philadelphia and Allegheny County add separate compliance for the local 2% and 1% portions. Penalties: 5% of unpaid tax + interest.
Pennsylvania sales tax frequently asked questions
How broad is Pennsylvania's clothing tax exemption?
Pennsylvania's clothing exemption is one of the most generous nationally — all clothing and footwear is exempt from sales tax with no price limit, no category restrictions (casual, formal, athletic, work clothing all qualify), and no seasonal limitations. This is broader than New York (under $110/item), Connecticut (under $50/item), or Massachusetts (under $175/item). Pennsylvania residents save 6%–8% on all clothing purchases vs Philadelphia rates.
What is the sales tax rate in Philadelphia vs Pittsburgh?
Philadelphia has a combined rate of 8% (6% state + 2% Philadelphia local). Pittsburgh/Allegheny County is 7% (6% state + 1% Allegheny County). The rest of Pennsylvania is 6% uniformly — no local sales taxes outside these two areas. So Allentown, Harrisburg, Erie, and Lancaster all charge exactly 6% with no local add-on — a significant advantage over Philadelphia for major purchases.
Does Pennsylvania tax prepared food and restaurant meals?
Yes — Pennsylvania taxes prepared food and restaurant meals at the full 6% rate (8% in Philadelphia, 7% in Allegheny County/Pittsburgh). 'Prepared food' means anything sold ready to eat — restaurant meals, deli items, hot bar foods, catered events. Grocery store items sold in their natural state (not prepared) are exempt. The line between 'prepared' and 'unprepared' is consistent with most other states.
Pennsylvania city paycheck calculators
If you live or work in a Pennsylvania city, see our city-specific paycheck calculators for take-home pay including any local income tax, plus local employer and cost-of-living context: