Pennsylvania's base sales tax is 6 percent, but your actual rate depends on what you buy and which county you live in

Pennsylvania charges a 6 percent sales tax on most purchases, but that is not the full story. Some counties add a local tax on top of the state rate, pushing your total to 6.5 or 7 percent. A few product categories—groceries, prescription drugs, and clothing under $110—are taxed at lower rates or not taxed at all. The rate you pay at checkout depends on both where you are shopping and what you are buying.

The state tax applies to tangible goods: clothing, electronics, furniture, tools, and prepared food. It does not explore to services like haircuts, car repairs, or plumbing labor. Groceries for home consumption are taxed at 4 percent instead of 6 percent. Prescription medications are not taxed at all.

Key Takeaways

  • Pennsylvania's statewide sales tax is 6 percent on most goods, but 16 counties add a local tax that raises the total to 6.5 or 7 percent.
  • Groceries are taxed at 4 percent, prescription drugs are not taxed, and clothing items under $110 are not taxed.
  • Prepared food—restaurant meals, deli items, and takeout—is taxed at the full 6 percent rate, even in counties with local tax.
  • You can find your exact local rate by entering your zip code on the Pennsylvania Department of Revenue website or asking the cashier.

Which counties charge local sales tax

Sixteen Pennsylvania counties have added a local sales tax on top of the state 6 percent. These counties are: Allegheny, Berks, Butler, Cambria, Dauphin, Erie, Fayette, Greene, Luzerne, Lycoming, Northampton, Philadelphia, Schuylkill, Somerset, Washington, and Westmoreland. In these counties, your total sales tax is either 6.5 or 7 percent depending on the county.

Allegheny County (which includes Pittsburgh) charges 7 percent total. Philadelphia also charges 7 percent. Most other counties with local tax charge 6.5 percent. If you live in or are shopping in one of these counties, the local portion goes to the county government, not the state.

The remaining 31 counties have no local sales tax, so the rate is 6 percent statewide. If you are unsure whether your county has local tax, the fastest way to check is to look up your zip code on the Pennsylvania Department of Revenue website or call the county assessor's office.

What is taxed at 4 percent instead of 6 percent

Groceries—food you buy to cook at home—are taxed at 4 percent, not 6 percent. This includes meat, produce, dairy, bread, canned goods, and frozen vegetables. The 4 percent rate applies in all counties, including those with local tax. So if you are in Philadelphia buying groceries, you pay 4 percent, not 7 percent.

The key word is groceries for home consumption. If you buy the same item prepared to eat right away—a rotisserie chicken from the deli counter, a sandwich from the bakery section, or a hot pizza—it is taxed at the full rate. Cold prepared foods like deli salads and cold sandwiches are sometimes taxed at 4 percent and sometimes at 6 percent depending on how the store categorizes them; ask the cashier if you are unsure.

What is not taxed at all

Prescription medications are completely exempt from sales tax in Pennsylvania. This applies whether you buy them at a pharmacy, through mail order, or from an online retailer. Over-the-counter medications like aspirin, cold medicine, and antacids are taxed at the full rate.

Clothing and footwear under $110 per item are not taxed. A shirt that costs $80 is tax-free. A pair of shoes that costs $109 is tax-free. A winter coat that costs $150 is taxed on the full amount. The exemption applies to the price of a single item, not your total purchase. If you buy five $20 shirts, none of them are taxed. If you buy one $200 jacket, the entire $200 is taxed.

How to find your exact local rate

The Pennsylvania Department of Revenue maintains a sales tax rate lookup tool on its website. Enter your zip code and it will show you the exact rate for your location, broken down by state and local portions. This is the most reliable way to know what you will pay.

You can also call your county assessor's office or ask the cashier at checkout. Many stores print the tax rate on their receipts. If you are shopping online and the retailer is based in Pennsylvania, they should charge you the tax rate for your delivery address.

Restaurant meals and prepared food

Prepared food—anything meant to be eaten right away—is taxed at the full rate in Pennsylvania. This includes restaurant meals, takeout, deli items sold hot, and food from food trucks. Even in counties with local tax, prepared food is taxed at the full local rate (6.5 or 7 percent depending on the county).

The distinction between prepared and unprepared can be confusing. A cold sandwich from the deli counter might be taxed at 4 percent (as a grocery) or 6 percent (as prepared food) depending on how the store codes it. Hot foods are always taxed at the full rate. When in doubt, ask before you pay.

Sales tax on online and mail orders

Pennsylvania requires online retailers to charge sales tax on orders shipped to a Pennsylvania address. This applies whether the retailer is based in Pennsylvania or out of state. The tax rate charged is the rate for your delivery zip code.

If you order from a retailer outside Pennsylvania and they do not charge Pennsylvania sales tax, you are technically responsible for paying the tax yourself (called use tax), though it is rarely enforced for individual purchases. Retailers based in Pennsylvania always charge tax on in-state orders.

Frequently Asked Questions

Do I pay sales tax on clothing in Pennsylvania?

Clothing and footwear under $110 per item are not taxed. Items $110 or more are taxed at the full rate. The exemption is per item, not per purchase, so a $50 shirt is tax-free but a $150 coat is fully taxed.

What is the sales tax rate in Philadelphia?

Philadelphia charges 7 percent total sales tax (6 percent state plus 1 percent local). This applies to most goods. Groceries are taxed at 4 percent, and clothing under $110 is not taxed.

Are groceries taxed in Pennsylvania?

Yes, but at a lower rate. Groceries for home consumption are taxed at 4 percent, not the full 6 percent. Prepared foods like restaurant meals and deli items are taxed at the full rate.

Do I have to pay sales tax on prescription drugs?

No. Prescription medications are completely exempt from sales tax in Pennsylvania. Over-the-counter medications like cold medicine and pain relievers are taxed at the full rate.

What if I buy something online from out of state?

If the retailer ships to a Pennsylvania address, they must charge Pennsylvania sales tax based on your zip code. If they do not, you are technically responsible for use tax, though it is rarely enforced for individual purchases.