Pennsylvania's base sales tax rate is 6 percent
Pennsylvania charges a 6 percent sales tax on most retail purchases. This is the statewide rate that applies in every county. However, some counties and cities add their own local tax on top of the state rate, which means your total tax can be higher depending on where you shop.
The 6 percent rate has been in place since 1971 and applies to tangible goods — things you can touch and take home. Services are generally not taxed in Pennsylvania, which is one reason your haircut or car repair bill does not include sales tax, but your groceries at a checkout register do.
Key Takeaways
- Pennsylvania's statewide sales tax is 6 percent, but local taxes can add 1 to 2 percent depending on your county and municipality.
- Groceries, prescription medications, and clothing under $110 per item are exempt from sales tax in Pennsylvania.
- Restaurant meals, prepared foods, and alcohol are taxed at the full rate, even though groceries are not.
- Some counties like Philadelphia charge higher combined rates than others, so the total tax you pay varies by location.
- Services like haircuts, repairs, and professional fees do not have sales tax added in Pennsylvania.
How local taxes change your total rate
While the state rate is 6 percent everywhere, local option taxes vary by county and sometimes by individual municipality. These local additions range from 0 to 2 percent, which means your actual checkout rate could be anywhere from 6 percent to 8 percent depending on where you are shopping.
Philadelphia charges the highest combined rate at 8 percent (6 percent state plus 2 percent local). Allegheny County, which includes Pittsburgh, charges 7 percent total. Many rural counties have no local addition and stay at the 6 percent state rate. To find the exact rate in your area, you can check your county's tax assessor website or ask a cashier — they will know the rate for their location.
When you buy something online and have it shipped to Pennsylvania, the seller should charge the tax rate for the address where it is being delivered. If they do not, you are technically responsible for reporting and paying the tax yourself, though this is rarely enforced for individual purchases.
What is and is not taxed
Pennsylvania exempts several categories of goods from sales tax. Groceries — unprepared food you cook at home — are not taxed. This includes bread, milk, vegetables, meat, and canned goods. Prescription medications are also exempt. Clothing items under $110 are tax-free, but a single piece of clothing that costs $110 or more is taxed on the full amount.
The line between taxed and untaxed can be confusing because it depends on how the item is prepared. A rotisserie chicken from the grocery store deli counter is taxed as prepared food, but a raw chicken from the butcher case is not. A sandwich from a restaurant is taxed, but sandwich ingredients you buy at the grocery store are not. Coffee beans are tax-free, but a cup of coffee from a café is taxed.
Alcohol follows its own rules. Beer, wine, and liquor are subject to sales tax, and they also have their own state excise tax on top of that. Cigarettes and vaping products are taxed at the regular rate plus a separate state excise tax.
Services that do not have sales tax
Pennsylvania does not tax most services, which means you will not see sales tax added to your bill for haircuts, medical visits, car repairs, plumbing, electrical work, or professional consulting. This is a significant difference from states that tax services — your repair costs stay lower in Pennsylvania because of this exemption.
However, if a service provider sells you a physical product as part of the service, that product is taxed. For example, a mechanic does not charge tax on labor, but the parts they install are taxed. A salon does not charge tax on the haircut, but if they sell you shampoo to take home, that shampoo is taxed.
Digital goods and streaming services
Pennsylvania taxes digital goods like e-books, downloaded music, and software at the full 6 percent state rate (plus any local tax). Streaming services such as Netflix, Spotify, and gaming subscriptions are also subject to sales tax. This rule changed over time as the state updated its tax code to keep pace with digital commerce.
When you buy a digital product, the tax should appear on your receipt or invoice. If you are charged tax by a company based outside Pennsylvania, that is normal — the tax follows the delivery address, not the seller's location.
Tax on vehicles and special items
Cars, motorcycles, and boats are taxed at the 6 percent state rate when you purchase them from a dealer. If you buy a used vehicle from a private seller, you do not pay sales tax to that person, but you will pay tax to the state when you register it with the Pennsylvania Department of Transportation. The tax is calculated on the purchase price you report.
Fuel for your vehicle is taxed differently — gasoline and diesel have their own state excise tax per gallon, separate from sales tax. Electricity and natural gas for your home are not subject to sales tax in Pennsylvania.
How to calculate what you will pay
To find your total tax on a purchase, multiply the price by your local tax rate. If you are in a 6 percent area and buy a $100 item, the tax is $6, making your total $106. If you are in Philadelphia at 8 percent, the same $100 item costs $108 total.
For clothing under $110, only the amount under $110 is taxed. If you buy a shirt for $50, it is tax-free. If you buy a coat for $150, the entire $150 is taxed because the item exceeds the threshold — it is not that you only pay tax on $40 of it.
When you are shopping online, check the tax shown at checkout before you complete your purchase. The amount should match your local rate. If it seems wrong, you can contact the seller's customer service to confirm they have your correct delivery address.
Frequently Asked Questions
Do I pay sales tax on groceries in Pennsylvania?
No, unprepared groceries are not taxed. This includes raw meat, vegetables, bread, milk, and canned goods. However, prepared foods like rotisserie chicken, deli sandwiches, and hot foods from a grocery store counter are taxed. The difference is whether the food is ready to eat.
What is the sales tax rate in Philadelphia?
Philadelphia's combined sales tax is 8 percent — 6 percent state plus 2 percent local. This is the highest rate in Pennsylvania. Other major cities like Pittsburgh charge 7 percent total.
Are clothes tax-free in Pennsylvania?
Clothing items under $110 are tax-free. A single piece of clothing that costs $110 or more is taxed on the full price. Shoes, hats, and accessories follow the same rule.
Do I pay sales tax on restaurant meals?
Yes, restaurant meals and prepared foods are taxed at your local rate. This includes takeout, delivery, and dine-in meals. Groceries you cook at home are not taxed, but anything prepared and ready to eat is.
Is sales tax charged on online purchases shipped to Pennsylvania?
Yes, online sellers should charge sales tax based on your delivery address in Pennsylvania. The rate depends on your county and municipality. If a seller does not charge tax, you are technically responsible for reporting it, though this is rarely enforced for individual shoppers.