Pennsylvania charges 6 percent sales tax on most goods, with some major exceptions
Pennsylvania's sales tax rate is 6 percent statewide. This tax applies to the sale of tangible goods — things you can touch and take home. It does not explore to services, even if a service involves selling you something physical. A haircut is not taxed. A bottle of shampoo is.
The 6 percent rate is uniform across the state. Pennsylvania does not allow cities or counties to add their own local sales tax on top of the state rate, which means you pay the same percentage in Philadelphia as you do in a small town in the Poconos.
Some items are exempt from sales tax entirely. Groceries, prescription medications, and medical equipment are the largest categories. Clothing under $110 per item is also exempt — a shirt for $50 is not taxed, but a winter coat for $200 is.
Key Takeaways
- Pennsylvania's sales tax is 6 percent on tangible goods, and the rate is the same everywhere in the state.
- Groceries, prescription drugs, and most medical equipment are not subject to sales tax.
- Clothing items under $110 are exempt, but the exemption applies per item, not per purchase.
- Services — haircuts, repairs, consulting, labor — are not taxed, even when they result in a physical product.
- Digital goods like e-books, streaming subscriptions, and downloaded software are taxed as goods, not services.
What is exempt from Pennsylvania sales tax
Groceries and food for home consumption are not taxed. This includes meat, produce, dairy, bread, and canned goods. Hot food prepared for when ready eating — a sandwich from a deli counter, a pizza slice, a coffee — is taxed. Cold prepared food that you take home, like a rotisserie chicken or a salad from a grocery store, is not.
Prescription medications are exempt. Over-the-counter drugs like aspirin, cold medicine, and antacids are taxed. Medical devices prescribed by a doctor — diabetic test strips, hearing aids, mobility aids — are exempt. Cosmetics and toiletries are taxed, even if they treat a skin condition.
Clothing under $110 per item is exempt. This applies to individual pieces: a $50 shirt, a $100 pair of jeans, a $80 sweater. A $200 coat is taxed on the full amount because it exceeds the threshold. Accessories like belts, hats, and scarves under $110 are also exempt. Shoes are clothing for this purpose.
Newspapers and magazines are not taxed. Textbooks sold to students are not taxed. Most printed materials fall into this category, though the rules can be specific — a book is exempt, but a poster is taxed.
What is taxed in Pennsylvania
All tangible goods not on the exempt list are taxed at 6 percent. This includes furniture, appliances, electronics, tools, toys, and household items. A lamp, a toaster, a television, a drill — all taxed.
Prepared food and beverages are taxed. Restaurant meals, coffee shop drinks, bakery items, and food from convenience stores all carry the 6 percent tax. Alcohol — beer, wine, and liquor — is taxed as a good, plus it carries its own separate excise tax that varies by type.
Digital goods are taxed. E-books, downloaded music, streaming subscriptions, and software purchases are all subject to the 6 percent sales tax. This applies whether you buy them in Pennsylvania or from out of state — if the seller has a presence in Pennsylvania, they must collect the tax.
Services are not taxed, but goods that result from a service are. A plumber's labor is not taxed, but the pipe and fittings they install are. A mechanic's time is not taxed, but the oil and parts are. This distinction matters when you get an invoice that breaks out labor separately from materials.
How sales tax is collected and paid
The seller collects sales tax at the point of sale and remits it to the Pennsylvania Department of Revenue. When you buy something, the price shown before tax is the taxable amount. The 6 percent is added at checkout. You do not file sales tax yourself as a consumer — the business handles it.
Online purchases from Pennsylvania sellers are taxed the same way. If you order from an out-of-state seller that does not have a physical location in Pennsylvania, they may not collect Pennsylvania sales tax at checkout. However, Pennsylvania residents are technically responsible for paying "use tax" on such purchases — a tax equal to the sales tax rate on goods brought into the state. In practice, use tax is rarely enforced for individual purchases, but it is a legal obligation.
Clothing exemption details and edge cases
The $110 per-item threshold applies to the price of a single piece of clothing, not the total purchase. If you buy five shirts at $20 each, none are taxed. If you buy one coat for $150, the entire $150 is taxed. If you buy a coat for $110 and a shirt for $50, the coat is taxed and the shirt is not.
The exemption covers clothing worn on the body: shirts, pants, dresses, jackets, underwear, socks, shoes, hats, and gloves. It does not cover accessories that are not worn directly, such as belts, scarves, or handbags, though some of these items may still may have access to depending on how they are classified. When in doubt, ask the cashier or check the receipt — the item will be marked as taxable or exempt.
Protective equipment and specialty clothing have their own rules. Work boots and safety gear are typically taxed as equipment rather than clothing. Costumes and theatrical clothing may be classified differently depending on the context.
Sales tax on specific categories
Groceries are exempt, but not everything sold in a grocery store. Vitamins and supplements are taxed. Pet food is taxed. Cleaning supplies, paper products, and personal care items are taxed. The rule is straightforward: if it is food for human consumption, it is exempt; everything else is taxed.
Fuel for heating and cooking is not taxed. Gasoline for vehicles is taxed, but the state also charges a separate fuel excise tax. Electricity and natural gas for residential use are not taxed. Water is not taxed.
Vehicles and vehicle parts are taxed. A new car purchase includes 6 percent sales tax. Replacement parts, tires, and accessories are taxed. Vehicle registration and title fees are separate from sales tax and are handled by the Department of Transportation.
Frequently Asked Questions
Do I pay sales tax on groceries in Pennsylvania?
No. Groceries and food for home consumption are exempt from sales tax. This includes meat, produce, dairy, bread, and canned goods. Hot prepared food — pizza, deli sandwiches, rotisserie chicken from the hot case — is taxed. Cold prepared food you take home is not.
Is clothing always tax-free in Pennsylvania?
Only clothing under $110 per item is exempt. A $50 shirt is not taxed, but a $200 coat is taxed on the full amount. The threshold applies to each piece individually, not to your total purchase. Accessories like belts and scarves have different rules depending on how they are classified.
Do I owe sales tax on items I buy online from out of state?
If the seller has a physical presence in Pennsylvania, they must collect 6 percent sales tax. If they do not, Pennsylvania law says you owe "use tax" equal to the sales tax rate, but this is rarely enforced for individual purchases. Sellers with no Pennsylvania presence often do not collect the tax.
Are prescription medications taxed in Pennsylvania?
No. Prescription medications are exempt from sales tax. Over-the-counter drugs like aspirin and cold medicine are taxed. Medical devices prescribed by a doctor — diabetic test strips, hearing aids — are exempt. Cosmetics and toiletries are taxed even if they treat a skin condition.
Is labor taxed when a contractor does work for me?
No. The contractor's labor is not taxed. However, any materials they provide and install — pipe, drywall, paint, parts — are taxed at 6 percent. Check your invoice to see whether labor and materials are listed separately.