Pennsylvania Has a Sales Tax of 6 Percent
Pennsylvania charges a 6 percent sales tax on most retail purchases. This is the statewide rate that applies when you buy tangible goods — things you can touch and take home — at a store, online, or through mail order. The tax is added to your total at checkout.
Some counties and cities in Pennsylvania add their own local sales taxes on top of the state rate. These local taxes range from 0 to 1 percent, depending on where you live. For example, if you shop in Philadelphia, you pay 6 percent state tax plus 1.4 percent local tax, for a total of 7.4 percent. In other areas, you may pay only the 6 percent state rate with no local addition.
The seller is responsible for collecting the tax from you and sending it to the state. You do not file a separate form or pay it yourself — it appears on your receipt.
Key Takeaways
- Pennsylvania's statewide sales tax is 6 percent on most goods, with some counties and cities adding 0 to 1 percent more.
- Services, groceries, and prescription medications are not subject to sales tax in Pennsylvania.
- Clothing and footwear under $110 per item are exempt from sales tax.
- The tax is collected by the seller at the point of sale and included in your receipt total.
- Online purchases from out-of-state sellers may or may not have Pennsylvania sales tax applied, depending on the seller's location and business structure.
What Is and Is Not Taxed in Pennsylvania
Not everything you buy is subject to the 6 percent tax. Groceries and food for home consumption are exempt — milk, bread, vegetables, and meat purchased from a grocery store do not have sales tax added. However, prepared food, restaurant meals, and food bought at a deli counter are taxed.
Prescription medications are also exempt from sales tax. Over-the-counter medicines like pain relievers and cold medicine are taxed, but prescription drugs filled by a pharmacist are not.
Clothing and footwear under $110 per item are exempt. A shirt that costs $80 has no sales tax. A pair of shoes that costs $120 is taxed on the full amount. Accessories like belts, hats, and jewelry are taxed regardless of price.
Services are not taxed in Pennsylvania. When you pay a plumber, electrician, haircut, or car repair, there is no sales tax on the labor. If you buy a part or product as part of that service, the product itself may be taxed, but the service charge is not.
Local Sales Tax Rates by County and City
Pennsylvania allows counties and cities to add their own sales taxes. The state collects all of it together, but the local portion goes back to that county or city. Your total rate depends on where the sale happens, not where you live.
Philadelphia has the highest local addition at 1.4 percent, bringing the total to 7.4 percent. Pittsburgh adds 1 percent for a total of 7 percent. Many rural counties add nothing, so you pay only the 6 percent state rate. Some counties add 0.5 percent.
If you buy something in one county and use it in another, you pay tax based on where you made the purchase. The seller's location determines the rate, not yours.
How Sales Tax Works on Online and Out-of-State Purchases
When you order from an online retailer, Pennsylvania sales tax is added if the seller has a physical location or significant business presence in Pennsylvania. Large retailers like Amazon, Walmart, and Target collect Pennsylvania sales tax on orders shipped to Pennsylvania addresses.
If you order from a small out-of-state seller with no Pennsylvania presence, they may not collect Pennsylvania sales tax at checkout. In that case, you are technically responsible for reporting and paying the tax yourself when you file your state income tax return — though most people do not. This is called "use tax," and it is the same rate as sales tax.
The rules changed in recent years, and more sellers now collect the tax automatically. If you are unsure whether tax was charged, check your receipt or the seller's website.
What Happens If You Do Not Pay Sales Tax
The seller collects the tax from you, so you do not have to track it or pay it separately. The tax appears on your receipt as a line item, and the total you pay includes it. You do not file any forms or send money to the state yourself.
If a seller fails to collect sales tax when they should have, that is the seller's problem, not yours. The Pennsylvania Department of Revenue pursues businesses that do not pay, not individual shoppers. Your responsibility is straightforward to pay the total shown on the receipt.
Special Cases and Exemptions
Resale certificates allow businesses to buy goods without paying sales tax if they plan to resell those goods. A retail store buying inventory from a wholesaler does not pay sales tax on that purchase. The tax is paid later when the customer buys the item.
Nonprofit organizations may be exempt from sales tax on certain purchases, depending on the type of organization and the item. A nonprofit must register with the state to use this exemption.
Agricultural equipment and seeds used directly in farming are exempt from sales tax. A farmer buying a tractor or fertilizer for crops does not pay tax, but a farmer buying a truck for personal use does.
Frequently Asked Questions
Do I pay Pennsylvania sales tax on clothes?
Clothing and footwear under $110 per item are not taxed. Items over $110 are taxed on the full price. Accessories like belts, scarves, and jewelry are always taxed, regardless of price.
Is there sales tax on groceries in Pennsylvania?
No. Food bought at a grocery store for home consumption — milk, bread, vegetables, meat, and eggs — is not taxed. Prepared foods, restaurant meals, and items from a deli counter are taxed.
What is the total sales tax rate where I live?
Pennsylvania's state rate is 6 percent. Your total depends on your county and city. Philadelphia is 7.4 percent, Pittsburgh is 7 percent, and many other areas are 6 percent. Check your receipt or contact your local tax assessor's office to confirm your exact rate.
Do I have to pay sales tax on services?
No. Labor and services — plumbing, haircuts, car repairs, and similar work — are not taxed in Pennsylvania. If you buy a product as part of that service, the product may be taxed, but the service itself is not.
Do I pay Pennsylvania sales tax on online orders?
If the seller has a significant business presence in Pennsylvania, yes. Large online retailers collect Pennsylvania sales tax automatically. Small out-of-state sellers may not, in which case you would technically owe use tax, though enforcement on individual purchases is rare.